Released by Working Mother magazine, the top 100 list includes accounting firms Deloitte & Touche, Ernst & Young, Grant Thornton KPMG, PricewaterhouseCoopers, and RSM McGladrey.

Three of these firms -- Ernst & Young, KPMG and PricewaterhouseCoopers -- appear in the top 10:

• E&Y's parental leave policy includes six weeks of fully paid leave for primary caregivers, in addition to six weeks of fully paid short-term disability for birthmothers. The firm also introduced the Working Moms Network to help women make the transition back to work following parental leave.
• KPMG, addressing requests from female employees, launched Web-based training for employees and managers to help them have more productive conversations about career development.
• PricewaterhouseCoopers, as of this year, offers mothers three extra weeks of fully paid maternity leave, which can be used at any time up to one year following a child's birth or adoption.

Overall, and not surprisingly, the survey by Working Mother magazine found generational differences between the Baby Boomers and Gen X and Y. Where prevailing corporate attitudes once mandated company loyalty, work as number-one priority, and plenty of face time, new values have taken hold as a rising generation under 40 gains prominence. Younger employees are dedicated to family and friends more than their jobs and to their own careers rather than their companies.

Companies, in turn, are shifting their focus. Among the top 100 companies for working mothers, those in charge often find they're the ones reminding employees of the importance work-life balance. At PricewaterhouseCoopers, employees get a pop-up that says, "It's the weekend" when they log on to their work addresses on Saturday or Sunday.

"The 100 Best Companies know that working smarter makes a lot more sense than worker longer. So they make sure their employees take time to recharge. For these companies, it's not about face time but about investing in loyal, healthy, happy employees who have a say in when, where and how they work," said Suzanne Riss, Editor in Chief, Working Mother magazine.

A complete list of the 2007 Working Mother 100 Best Companies can be found at www.workingmother.com.