Kathleen, I have been working in the Accounting profession for over 40 years. It is my observation that most companies put the Accounting Dept at the bottom of their priority list. That is, hiring extra help is out of the question, other depts get better raises and benefits, etc., the Accounting folks get massive overtime and nobody cares if it takes away from your family or whatever. This is particularly true in the Memphis and Mid-South area as we are dominated by family-owned businesses and small-minded people. Sad but true.