Should CRM USERS also be in the CRM as CONTACTS?

Should CRM USERS also be in the CRM as CONTACTS?

what is the best practice?

should I set up an Account Record for my own company, and then set up the users (employees) as Contacts under that company?

or, should i not set them up as Contacts and not set up the Account for our own Company?

please advise.

Thanks,

Scott