The purpose of this paper is to discuss reciprocity and the role it plays in helping us understand interactions between parties in accounting settings. The concept of reciprocity states that individuals will reward kind behaviors and punish unkind behaviors. (Fisher et al. 2015; Fehr and Gächter 2000; Fehr and Gächter 1997). When trying to trace the origins of the theory of reciprocity, it is useful to track the initial constructs on which it is built from various literary sources. This process contributes to developing an understanding of how reciprocity is used to explain behaviors in the workplace. The notion of reciprocity has a long history and is defined in many iterations of social literature dating back to ancient philosophers. Roman politician Cicero, for example, stated: “there is no duty more indispensable than that of returning a kindness” and “all men distrust one forgetful of a benefit” (Gouldner 1960). This early philosophical sentiment exemplifies the integral role positive reciprocity plays in society and the potential avarice an individual may encounter when not returning positive actions with displays of positive reciprocity. Through this review, I gather literature that builds on the concept of reciprocity. I organize commonly found themes and organize settings previously used to focus on the multiple constructs to build upon reciprocity.

Today, the concept social license to operate (SLO) has been gaining traction among companies. If a company wants to establish a business in a new area or keep their current one, they must cooperate with the stakeholders to acquire and maintain a SLO or be forced to shut down. In the mining and extractive (M&E) sector the negative effects on the environment and local area are so apparent it has made the industry focus on SLO. Previous research draws different conclusions on what factors impact the SLO the most and this presents a research gap to analyze.  The purpose of this research is to investigate how companies within the M&E sector need to interact with local communities to build trust and acquire a SLO. This is done by an exploration of how individuals living in or near mining operations perceive mining operations by asking how they feel about the distributional fairness, the procedural fairness, the confidence in governance, the dialogue, the trust towards the mining industry, and the acceptance level towards mining. This research is of a quantitative explanatory character and primary data was gathered from an online questionnaire distributed among two Facebook groups that is connected to Kiruna and Gällivare. A total of 190 responded and their answers were analyzed with the help of statistical techniques.   The results indicate dialogue to be an efficient way to communicate for companies towards communities. Procedural fairness and confidence in governance lead to trust while distributional fairness did not and a company that is trusted will receive a SLO.

Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. The paper incorporates both exploratory and descriptive research methodologies as its primary research approaches. These approaches were deemed most suited by the authors to collect both primary and secondary data tailored to the research objectives. The primary data source consists of semi-structured interviews with six Swedish SMEs, selected through a judgment-based approach. An in-depth investigation of the current literature formed the foundation of the secondary data collection. Findings – The findings suggest that the SMEs studied in this paper address their perceptions of the CITS’s treatment of ODC through (I) Online Data Privacy, (II) Distributional Tax Fairness, (III) Retributive Tax Fairness, (IV) Procedural Tax Fairness, (V) Complexity, (VI) Trust, (VII) Growth Obstruction Practical implications – The practical implications of this study are valuable for policymakers, SMEs and any type of stakeholders interested in the corporate income tax system's treatment of online data collection. This research can help improve the CITS's effectiveness and reduce the compliance burden on SMEs in Sweden. Policymakers can leverage the insights and perceptions of Swedish SMEs to modernize the CITS to the 21st century and implement ODC practices that are most suitable according to the SME’s preferences. SMEs on the other hand can leverage the insights and perceptions of this study to gain a better understanding of the CITS and its treatment on the components of value creation, including ODC practices. External stakeholders can use the study findings to gain an understanding of the field of research and implement it according to their needs, such as through the assistance of SMEs in their ODC practices concerning the CITS. Originality/value – The originality and value of this paper lie in the novel focus on Swedish SMEs' perception of the CITS's treatment of ODC. To the authors' knowledge, this study is the first to explore this topic in Sweden, contributing to the literature on the CITS, ODC practices and the treatment of ODC through the CITS. Keywords – Corporate Income Taxation, Corporate Income Taxation System, Tax Perceptions, SMEs, The Slippery Slope Framework, Complexity, Distributional Fairness, Retributive Fairness, Procedural Fairness, Growth, Tax Benefits, Privacy, Punishment, Trust Paper type – Research Paper