Paradigm Shift in Working Time Policy through Working Time Accounts — from Standard Working Hours to Controlled Flexibility

Abstract

Flexible working time patterns have gained enormously in importance in recent years. Tins process has been accompanied by major changes in the area of industrial relations. The decision‐making power regarding working time issues is moving from the collective bargaining parties to the players at company level, namely management and works councils. How should we view these trends? How do they affect the options and freedom of action of companies and employees in the area of working hours? The article focuses on the options created by the introduction of working time accounts for the flexible oiganisation of work routines and the effects on the cost situation in modern companies as well as on the time‐based planning leeway it generates for employees. The available empirical findings support the hypothesis that the replacement of standard working time by time accounts can be described as a process of “controlled flexibility”. The introduction of time accounts is mainly observed within a regulatory framework that defines both bandwidths as well as rules for the variable organisation of working times. This practice enables companies to increase their internal flexibility and gives at least the majority of employees increased leeway to coordinate working and non‐working time.

Citation

SEIFERT, H. (2003), "Paradigm Shift in Working Time Policy through Working Time Accounts — from Standard Working Hours to Controlled Flexibility", Journal of Human Resource Costing & Accounting, Vol. 7 No. 3, pp. 27-37. https://doi.org/10.1108/eb029082