diff --git a/lib/active_model_serializers/adapter/attributes.rb b/lib/active_model_serializers/adapter/attributes.rb
index 56a155c3..9a15f616 100644
--- a/lib/active_model_serializers/adapter/attributes.rb
+++ b/lib/active_model_serializers/adapter/attributes.rb
@@ -3,44 +3,51 @@ module ActiveModelSerializers
     class Attributes < Base
       def initialize(serializer, options = {})
         super
-        @include_directive =
-          if options[:include_directive]
-            options[:include_directive]
-          elsif options[:include]
-            JSONAPI::IncludeDirective.new(options[:include], allow_wildcard: true)
-          else
-            ActiveModelSerializers.default_include_directive
-          end
       end
 
       def serializable_hash(options = nil)
         options = serialization_options(options)
 
         if serializer.respond_to?(:each)
-          serializable_hash_for_collection(options)
+          serializable_hash_for_collection(serializer, options)
         else
-          serializable_hash_for_single_resource(options)
+          serializable_hash_for_single_resource(serializer, instance_options, options)
         end
       end
 
       private
 
-      def serializable_hash_for_collection(options)
-        instance_options[:cached_attributes] ||= ActiveModel::Serializer.cache_read_multi(serializer, self, @include_directive)
-        opts = instance_options.merge(include_directive: @include_directive)
-        serializer.map { |s| Attributes.new(s, opts).serializable_hash(options) }
+      def include_directive_from_options(options)
+        if options[:include_directive]
+          options[:include_directive]
+        elsif options[:include]
+          JSONAPI::IncludeDirective.new(options[:include], allow_wildcard: true)
+        else
+          ActiveModelSerializers.default_include_directive
+        end
       end
 
-      def serializable_hash_for_single_resource(options)
-        cached_attributes = instance_options[:cached_attributes] || {}
+      def serializable_hash_for_collection(serializers, options)
+        include_directive = include_directive_from_options(instance_options)
+        instance_options[:cached_attributes] ||= ActiveModel::Serializer.cache_read_multi(serializers, self, include_directive)
+        instance_opts = instance_options.merge(include_directive: include_directive)
+        serializers.map do |serializer|
+          serializable_hash_for_single_resource(serializer, instance_opts, options)
+        end
+      end
+
+      def serializable_hash_for_single_resource(serializer, instance_options, options)
+        options[:include_directive] ||= include_directive_from_options(instance_options)
+        cached_attributes = instance_options[:cached_attributes] ||= {}
         resource = serializer.cached_attributes(options[:fields], cached_attributes, self)
-        relationships = resource_relationships(options)
+        relationships = resource_relationships(serializer, options)
         resource.merge(relationships)
       end
 
-      def resource_relationships(options)
+      def resource_relationships(serializer, options)
         relationships = {}
-        serializer.associations(@include_directive).each do |association|
+        include_directive = options.fetch(:include_directive)
+        serializer.associations(include_directive).each do |association|
           relationships[association.key] ||= relationship_value_for(association, options)
         end
 
@@ -51,7 +58,8 @@ module ActiveModelSerializers
         return association.options[:virtual_value] if association.options[:virtual_value]
         return unless association.serializer && association.serializer.object
 
-        opts = instance_options.merge(include_directive: @include_directive[association.key])
+        include_directive = options.fetch(:include_directive)
+        opts = instance_options.merge(include_directive: include_directive[association.key])
         relationship_value = Attributes.new(association.serializer, opts).serializable_hash(options)
 
         if association.options[:polymorphic] && relationship_value