Seifert, Hartmut
: Paradigm Shift in Working Time Policy through Working Time Accounts - From Standard Working Hours to Controlled Flexibility
The article focuses on the options created by the introduction of working time accounts for the flexible organisation 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.
