Spatial differentiation refers to the degree to which the locations of an organization’s offices are dispersed geographically. It can be thought of as an extended dimension to horizontal and vertical differentiation. It is possible to separate tasks and power centers geographically. Regional and national accounting firms are more spatially differentiated than local accounting firms. Spatial differentiation allows firms to be more responsive to the needs of the client, and is another tool for dealing with uncertainty and uniqueness in their market place.