Step 1: Recall the condition required for a dust explosion.
A dust explosion occurs when fine combustible coal dust becomes suspended in air and is ignited by a suitable ignition source.
Step 2: Identify the primary contributing factor.
The most important factor is
\[
\boxed{\text{Accumulation of fine coal dust in suspension}.}
\]
Hence,
\[
\boxed{(B)}
\]
is the correct answer.