Being a "Best Company to Work For" is more than a marketing gimmick at Clark Nuber. It's core to the company's corporate strategy, helping to attract talent in a tight labor market, reduce turnover in a field where burnout is high, lower exposure in a litigious society, and attract new business in an increasingly competitive field. In short, it's about running a healthy business.

And although the company got the highest score from its employees as well as our judges, there are other measures of success. The company, with 140 employees, expects to bring in revenues of $24 million this year, double its sales in 2000.

What's so different about the company? Start with the CEO. Most accounting firms are run like law firms. They are run by managing partners. Clark Nuber's partners decided they needed professional management, so in 2000 they brought in David Katri, a former president of Fluke, a high-tech manufacturer of measuring instruments.

Clark Nuber is different in other ways as well. At most large accounting companies, associates who do not become partner within a certain period are expected to leave. It's known in the industry as the "up or out" policy. Not at Clark Nuber. In its effort to build a culture of longevity, the company works with associates, training them and placing them in teams with more experienced partners. They are promoted when they are ready to be promoted.

And while many accounting firms show little respect for employees who are not certified public accountants (CPAs), Clark Nuber makes a special effort to cultivate and keep all of its talent. "A marketing director typically lasts about 18 months in a CPA firm," says Katri. Clark Nuber's marketing director has been at the company for nine years, its human resources director for five years and its information technology manager for 11 years.

One consequence of this policy is that Clark Nuber has received many awards for its cutting-edge services. The company's information technology department, with only four employees, has won awards for project management and customer services software it has developed for the firm. The human resources department, of course, helped the firm place first this year in our Best Companies list.

How did they do it? Certainly, the company offers salary benefits commensurate with those of its largest competitors. But more important, says Katri, is the system in place that allows employees to feel they are constantly developing their skills.

Unlike large firms, where many associates must compete for a few partner slots, Clark Nuber encourages its associates to cooperate. It offers its employees extensive training in "soft skills," such as making presentations, project management and leadership, as well as the more traditional training in the employee's particular accounting specialization.

Accountants are even taught to market services offered by other parts of the company. An accountant auditing a firm, for example, would be taught to identify opportunities for Clark Nuber's tax services. The employee is even paid for arranging an initial meeting between his client and the firm's tax division. So much is training a part of the company culture that the firm has its own dedicated classroom that seats 40.

"People talk a lot about branding, but branding is a reflection of the people. It's how they feel about an organization," says Katri. "If you are doing a good job, the shadow of the body (company) is bigger than the body itself."

The real proof of success, says Katri, is that eight of the 10 college graduates the company made offers to last year chose to join the firm. "You have to grow your own talent," says Katri. "The culture is very important."