These advantages alone make it worthwhile to forge office friendships. But there may also be another reason. In a recent Robert Half International survey, 63 percent of employees and 57 percent of executives polled said office productivity increases when interoffice friendships exist. Moreover, other business research has long bolstered the belief that coworker camaraderie leads to greater levels of employee engagement and may even increase retention. Recognizing these benefits, many companies make a point of hosting team-building activities designed to foster closer bonds among colleagues.

Although there are certainly positive aspects to maintaining friendships at work that may be also extended outside of the office, these relationships can sometimes pose problems as well. Finance and accounting professionals are wise to be attuned to common pitfalls that can arise when befriending coworkers. The following general guidelines can help you steer clear of problems:

Choose your associates carefully. At some point in your life, your parents probably advised you to be careful about the friends you choose, but this advice is especially relevant to the workplace. Office friendships are destined to be closely scrutinized by management and colleagues, so think twice before becoming chummy with the boss' most vocal critic or the department gossip. Workplace relationships should enhance your career, not hinder it, so it's wise to cultivate connections with individuals who are respected, professional and well-liked.

Don't become a clique. Be careful not to form such close bonds with select colleagues that you're viewed as part of a two-person clique. This perception can make others feel excluded, which may lead them to simply keep their distance, depriving you of the opportunity to form other strong relationships. Furthermore, fellow employees may be less likely to share information with you because they fear it would automatically be shared with your confidant. So while it's generally acceptable to have close friends at work, be cognizant of the need to maintain your own distinct identity, and always assume an inclusive stance in your interactions.

Proceed with caution. Although you should not shy away from cultivating personally rewarding relationships with colleagues because of the potential for work-related problems, be on the lookout for sticky situations. For example, what if something happens to sour your bond with an office chum? How would this affect your ability to carry out your responsibilities or your attitude about work? Or, what if your friendship presents a conflict of interest? For instance, maybe you've been assigned to perform an operational audit of a business area that your close friend oversees. Should you forge ahead, or acknowledge the conflict and seek to withdraw from the project? By anticipating and openly addressing potential problems with colleagues – and your manager, if necessary – you should be able to prevent many potentially troublesome situations from developing.

Keep your socializing in check. Most people accept the role of office friendships in adding an element of on-the-job levity, but never forget that work comes first. Be mindful of how much time you spend socializing, and don't assume that everyone within earshot wants to listen to your repartee about last night's episode of "Lost." If you're not careful, these seemingly innocuous – but often long-winded – conversations will become a distraction to everyone and impede productivity. Coffee and lunch breaks remain the best time to catch up on the nonwork topics you have in common with others.

Be a friend, not a doormat. Don't let overly demanding or needy colleagues take advantage of a close relationship. Yes, friends at work should support one another and even be willing to go the extra mile to assist each other, but this doesn't mean you have to constantly pitch in to help, especially if it comes at the expense of managing your own workload. Also, don't hesitate to re-evaluate the relationship if it seems your colleague is never available to return the favor when you're in a jam.

Most professionals are well aware of the rewarding aspects of having friendships at work, but the ability to capitalize on their positive benefits depends on one's success at navigating the potential difficulties they can present. An informed, cautious approach can help you cultivate lasting and meaningful relationships that will grow and thrive even apart from an office setting.

DeLYNN SENNA, CPA, is the executive director of permanent placement services for North America for Robert Half International. Founded in 1948, Robert Half is the world's first and largest specialized staffing firm. The company's financial staffing divisions include Robert Half® Finance & Accounting, Accountemps® and Robert Half® Management Resources, for full-time, temporary and senior-level project professionals, respectively. For more information about Robert Half, please visit www.rhi.com.