The Effects of Economic and Social Bonds with Clients on Tax Professionals' Recommendations

2019 ◽  
Vol 42 (2) ◽  
pp. 145-158
Author(s):  
Beth Y. Vermeer ◽  
Brian C. Spilker ◽  
Anthony P. Curatola
Keyword(s):  
Boundary Condition ◽  
Social Relationships ◽  
Social Bonds ◽  
Economic Importance ◽  
Social Construct ◽  
Accounting Research ◽  
Tax Professionals ◽  
Shaped Pattern

ABSTRACT This study provides new insights about how tax professionals' economic and social relationships with clients separately and jointly affect tax professionals' propensity to recommend aggressive tax positions to clients when resolving ambiguous issues. In an experiment with 133 practicing tax professionals, we manipulate the economic importance of the client and client identification (a social construct). We find that as the economic importance of the client increases, professional recommendations follow an inverted U-shaped pattern. Tax professionals more strongly recommend aggressive positions for clients of moderate economic importance than for clients of low or high economic importance. We also find that tax professionals with high versus low client identification provide more aggressive recommendations for clients of low or moderate economic importance, but not for clients of high economic importance. This paper contributes to the literature by identifying a boundary condition on client identification that has not been considered in prior accounting research.

Social Networks and Social Complexity in Female-bonded Primates

2010 ◽  
Author(s):  
Julia Lehmann ◽  
Katherine Andrews ◽  
Robin Dunbar
Keyword(s):  
Social Network ◽  
Social Relationships ◽  
Social Complexity ◽  
Social Bonds ◽  
Primate Brain ◽  
The Social ◽  
Group Members ◽  
Primate Group ◽  
Network Metrics ◽  
The Relationship

Most primates are intensely social and spend a large amount of time servicing social relationships. The social brain hypothesis suggests that the evolution of the primate brain has been driven by the necessity of dealing with increased social complexity. This chapter uses social network analysis to analyse the relationship between primate group size, neocortex ratio and several social network metrics. Findings suggest that social complexity may derive from managing indirect social relationships, i.e. relationships in which a female is not directly involved, which may pose high cognitive demands on primates. The discussion notes that a large neocortex allows individuals to form intense social bonds with some group members while at the same time enabling them to manage and monitor less intense indirect relationships without frequent direct involvement with each individual of the social group.

scholarly journals Unconditional care from close maternal kin in the face of parasites

2020 ◽  
Vol 16 (2) ◽  
pp. 20190869 ◽  
Author(s):  
Clémence Poirotte ◽  
Marie J. E. Charpentier
Keyword(s):  
Social Relationships ◽  
Social Evolution ◽  
Social Bonds ◽  
Social Avoidance ◽  
Trade Off ◽  
Mandrillus Sphinx ◽  
The Face ◽  
Defence Strategy ◽  
Pathogen Exposure ◽  
Human Primate

Several species mitigate relationships according to their conspecifics' parasite status. Yet, this defence strategy comes with the costs of depriving individuals from valuable social bonds. Animals therefore face a trade-off between the costs of pathogen exposure and the benefits of social relationships. According to the models of social evolution, social bonds are highly kin-biased. However, whether kinship mitigates social avoidance of contagious individuals has never been tested so far. Here, we build on previous research to demonstrate that mandrills ( Mandrillus sphinx ) modulate social avoidance of contagious individuals according to kinship: individuals do not avoid grooming their close maternal kin when contagious (parasitized with oro-faecally transmitted protozoa), although they do for more distant or non-kin. While individuals' parasite status has seldom been considered as a trait impacting social relationships in animals, this study goes a step beyond by showing that kinship balances the effect of health status on social behaviour in a non-human primate.

Accounting, Foucault and debates about management and organizations

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bradley Bowden ◽  
Peta Stevenson-Clarke
Keyword(s):  
Design Methodology ◽  
Organizational Studies ◽  
Social Construct ◽  
Content Type ◽  
Similar Role ◽  
Accounting Research ◽  
Accounting History ◽  
Management History

Purpose Postmodernist ideas – most particularly those of Foucault but also those of Latour, Derrida and Barthes – have had a much longer presence in accounting research than in other business disciplines. However, in large part, the debates in accounting history and management history, have moved in parallel but separate universes. The purpose of this study is therefore one of exploring not only critical accounting understandings that are significant for management history but also one of highlighting conceptual flaws that are common to the postmodernist literature in both accounting and management history. Design/methodology/approach Foucault has been seminal to the critical traditions that have emerged in both accounting research and management history. In exploring the usage of Foucault’s ideas, this paper argues that an over-reliance on a set of Foucauldian concepts – governmentality, “disciplinary society,” neo-liberalism – that were never conceived with an eye to the problems of accounting and management has resulted in not only in the drawing of some very longbows from Foucault’s formulations but also misrepresentations of the French philosophers’ ideas. Findings Many, if not most, of the intellectual positions associated with the “Historic Turn” and ANTi-History – that knowledge is inherently subjective, that management involves exercising power at distance, that history is a social construct that is used to legitimate capitalism and management – were argued in the critical accounting literature long before Clark and Rowlinson’s (2004) oft cited call. Indeed, the “call” for a “New Accounting History” issued by Miller et al. (1991) played a remarkably similar role to that made by Clark and Rowlinson in management and organizational studies more than a decade later. Originality/value This is the first study to explore the marked similarities between the critical accounting literature, most particularly that related to the “New Accounting History” and that associated with the “Historic Turn” and ANTi-History in management and organizational studies.

scholarly journals Group-level cooperation in chimpanzees is shaped by strong social ties

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Liran Samuni ◽  
Catherine Crockford ◽  
Roman M. Wittig
Keyword(s):  
Collective Action ◽  
Social Relationships ◽  
Social Relationship ◽  
Large Scale ◽  
Social Ties ◽  
Social Bonds ◽  
Evolution Of Cooperation ◽  
Group Level ◽  
Male And Female ◽  
Intergroup Encounters

AbstractHumans maintain extensive social ties of varying preferences, providing a range of opportunities for beneficial cooperative exchange that may promote collective action and our unique capacity for large-scale cooperation. Similarly, non-human animals maintain differentiated social relationships that promote dyadic cooperative exchange, but their link to cooperative collective action is little known. Here, we investigate the influence of social relationship properties on male and female chimpanzee participations in a costly form of group action, intergroup encounters. We find that intergroup encounter participation increases with a greater number of other participants as well as when participants are maternal kin or social bond partners, and that these effects are independent from one another and from the likelihood to associate with certain partners. Together, strong social relationships between kin and non-kin facilitate group-level cooperation in one of our closest living relatives, suggesting that social bonds may be integral to the evolution of cooperation in our own species.

scholarly journals Conceptual Replication of Canine Serum Oxytocin Increase Following a Positive Dog-human Interaction

2019 ◽  
Vol 70 (5) ◽  
pp. 1579-1581 ◽  
Author(s):  
Luminita Diana Hritcu ◽  
Cristina Horhogea ◽  
Alin Ciobica ◽  
Mihaela Claudia Spataru ◽  
Constatin Spataru ◽  
...  
Keyword(s):  
Social Relationships ◽  
Exponential Growth ◽  
Special Function ◽  
Social Bonds ◽  
Human Interaction ◽  
Human Relationship ◽  
Time Parameters ◽  
Canine Serum ◽  
Biochemical Assessment

The neurohormone oxytocin is known to exert a special function in the regulation of social relationships throughout vertebrate taxa. Recently it has been discovered that not only within-species, but in certain cases, between-species social bonds are also mediated by the same hormone, e.g. in case of the dog�human relationship. However, despite the exponential growth of findings at the behavioural level, there are still a lot of controversies on the biochemical assessment of oxytocin in canine samples. Thus, in the current study we replicate previous findings of canine serum oxytocin increase following a positive dog�human interaction. We provide a detailed description of both the immunoassay method used as well as the behavioural protocol (including crucial time-parameters). This will serve as a base for further studies that both our group as well as others in the field will conduct.

scholarly journals Stable social relationships between unrelated females increase individual fitness in a cooperative bird

2018 ◽  
Vol 285 (1876) ◽  
pp. 20180130 ◽  
Author(s):  
Christina Riehl ◽  
Meghan J. Strong
Keyword(s):  
Social Relationships ◽  
Social Bonds ◽  
Field Research ◽  
Breeding Bird ◽  
Reproductive Synchrony ◽  
Individual Fitness ◽  
Direct Benefits ◽  
Social Familiarity ◽  
Greater Ani

Social animals often form long-lasting relationships with fellow group members, usually with close kin. In primates, strong social bonds have been associated with increased longevity, offspring survival and reproductive success. However, little is known about the fitness effects of social bonds between non-kin, especially outside of mammals. In this study, we use long-term field research on a cooperatively breeding bird, the greater ani ( Crotophaga major ), to ask whether adult females benefit by remaining in long-term associations with unrelated, co-breeding females. We find that females that have previously nested together synchronize their reproduction more rapidly than those nesting with unfamiliar partners, which leads to lower competition and higher fledging success. Importantly, although previous experience with a co-breeding female influenced reproductive synchrony, the degree of reproductive synchrony did not influence whether co-breeding females remained together in subsequent years, ruling out the alternate hypothesis that highly synchronized females are simply more likely to remain together. These results indicate that switching groups is costly to females, and that social familiarity improves reproductive coordination. Stable social relationships therefore have significant fitness consequences for cooperatively nesting female birds, suggesting that direct benefits alone may favour the evolution of associations between non-relatives and contribute to long-term group stability.

The evolution of social bonds in primate males

Behaviour ◽  
2014 ◽  
Vol 151 (7) ◽  
pp. 871-906 ◽  
Author(s):  
Julia Ostner ◽  
Oliver Schülke
Keyword(s):  
Social Organization ◽  
Social Relationships ◽  
Mating Systems ◽  
Social Bonds ◽  
Large Male ◽  
Contest Competition ◽  
Adaptive Function ◽  
History Of ◽  
Group Contest

Social bonds, here defined as strong, equitable and enduring social relationships, increase fitness in both male and female primates irrespective of their dispersal regime. Despite the benefits they carry for some, social bonds evolved more often among female than among male primates which is thought to be caused by the unsharable nature of males’ limiting resource, fertilizations. Here we present a structured review of variation in primate male social relationships, mating systems, and social organization. In addition to classical socio-ecological reasoning and recent models on the evolution of male coalitions, we consider the phylogenetic history of species living in multi-male groups and alternative evolutionary routes to male co-residency, which may constrain the evolution of male social bonds in some cases. We summarize our results in a conceptual framework that represents the effects of male contest competition within and between groups on male social organization, affiliation and cooperation. We conclude that male social bonds evolved as long-term alliances that gain their adaptive function in within group contests and, thus, that the evolution of male social bonds is driven by variation in within group contest competition. Between group contest competition may select for large male group size but in the end it is the narrow window of medium to low within group contest competition that promotes the evolution of political coalitions and thus is responsible for the rarity of social bonds among primate males.

SOCIAL BONDS AND THE COHERENCE OF MOUNTAIN BABOON TROOPS

Behaviour ◽  
2000 ◽  
Vol 137 (5) ◽  
pp. 663-680 ◽  
Author(s):  
◽  
◽  
◽  
Keyword(s):  
Social Relationships ◽  
Social Bonds ◽  
Social Orientation ◽  
Papio Cynocephalus ◽  
Hamadryas Baboons ◽  
Individual Level ◽  
Group Competition ◽  
The Social ◽  
Male Friend ◽  
Do So

AbstractFemale chacma baboons (Papio cynocephalus ursinus) in the Drakensberg mountains, experiencing neither predation nor within-group competition, structure their social relationships with other females in order to sustain reciprocated grooming (Henzi et al., 1997b). To do so, they cap, where time constraints demand, the size of their grooming cliques. From this we have assumed that the social orientation of mountain baboon females is primarily towards other females and that fission is a consequence of the increasing differentiation of cliques, leading to one or a few females following a male 'friend' when he departs. An alternative argument (Barton et al., 1996) is that, where predation or within-group competition do not occur, neither should female-bonded groups. In this view, females under such conditions should be 'cross-bonded' to males, each group male associating with a few females in the manner of hamadryas baboons (P. c. hamadryas). We test this prediction of 'cross-bonding' at both troop and individual level and find no evidence to support it. We then present data on fission events which argue for fission in the Drakensberg being due to the departure of small one-male units. However, the data do not support, unequivocally, the proposal that females leave with male 'friends'. They do, however, always leave with a male who has fathered at least one of their non-adult offspring.

Sign in / Sign up

Export Citation Format

Share Document