How should I setup iTunes accounts for Business use?

What is the best way to setup an iTunes account that will be used solely for business purchases for an iPad? Here is the scenario that I’m wanting to avoid:

An employee sets up an iTunes account using their work email and work credit card. The purchase an app (i.e. LogMeIn Ignition). They subsequently leave the job.

Although most apps aren’t very expensive, purchasing multiple apps will add up quickly over time. Is there a good way to setup an iTunes account that will hopefully avoid running into this situation? Thanks!