Determining where to draw the line on friendship with those we manage or those who manage us can be complicated.  Perceptions of favoritism may emerge among the co-workers of the employee who are friends with the boss and can lead to resentment. Managers should be friendly with employees but show professional courtesy and keep the boundaries firm. Misunderstandings between a business relationship and friendship can be a blur, creating an uncomfortable situation for everyone.  We should keep in mind managers are responsible for the productivity of their employees and are paid to monitor their performance as it affects the company's bottom line.