Law practice management (LPM) is the management of a law practice. In the United States, law firms may be composed of a single attorney, of several attorneys, or of many attorneys, plus support staff such as paralegals/legal assistants, secretaries (including legal secretaries), and other personnel. Debate over law as a profession versus a business has occurred for over a century; a number of observers believe that it is both. Many lawyers have commented on the difficulty of balancing the management functions of a law firm with client matters.