Background: At our Shared Service Center, for more expert services type activities (non-transactional), we currently have 7-8 direct reports (analysts/accountants) per supervisor. We also have approximately 5 direct reports (Sr. analysts and/or supervisors) reporting to a department manager, such as in Record-to-Report, that typically manage organizations of 30 or more employees. We are interested in understanding what's the industry practice in this area.