Hopefully this post isn't too old to continue the discussion. I've read that it's best practice that every SQL Server service account on every server have its own domain account. No explanation as to WHY, however. This method in a DEV, TEST, PROD environment could result in a great number of accounts.

The earlier comment about DEV and TEST services having different accounts than PROD makes sense. But should each production server have its own domain account sets? I'm curious how people are handling this. I don't want to ask for a lot of accounts that may not be needed. I don't want to mindlessly follow a "best practice" without understanding why it's a best practice. On the other hand, if there's a good reason, I don't want to be responsible for something that would have been prevented by following the best practice.

What are people doing in their shops? Thanks,