Another concern in the dual- board systems is that in many cases the management board and the supervisory board will be constituted by people who have worked with each other for many years and that could lead to the same problems that exist with a one- tier board (and which were discussed in the previous chapter), such as familiarity, and social and institutional solidarity. Also, the supervisory board will often contain executives from other companies who might, like NEDs on one- tier boards who are also executives of other companies, exhibit a great deal of sympathy for the management board as they know the strictures under which they operate. These are matters that would potentially affect an accounting board in one- tier systems.