In past versions, there was an Advanced section of the Preferences used for viewing the current location of an Accounts file, changing that location, or for restoring with a Backup, so this may be what you came across in your forum searches. All of those options have been incorporated elsewhere so the Advanced Preferences area has been removed but none of the options dealt with the automatic Backup system—all versions backup automatically about once a week to a specific location that can't be set by the user due to some security constraints. If you ever need to locate the automatic Backups, we'll just need to know the application version and operating system version that's installed there.
Also, there shouldn't be any reason why Accounts file names wouldn't be visible inside Dropbox. If you're looking at files on the Dropbox website, it's important to note that document files are actually file packages and Dropbox may display file packages as normal folders, so Backups will look like folders but the folder name will be the Backup name set. The best way to view files properly that are in Dropbox is to have the Dropbox app installed and to access the local Dropbox folder that will show on your Mac. And, actually, the best thing for backing-up using Dropbox is to have the main document file you work from in Dropbox because various versions are automatically maintained by Dropbox throughout different syncs that can be restored with anytime, saving you from creating manual Backups to Dropbox.
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