Employee time tracking: Control or empowerment tool?

Le suivi des temps des collaborateurs: outil de contrôle ou d’habilitation ?

Marc Dumas (), Youssef Fahmi and Nikolaz Le Vaillant ()
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Marc Dumas: LEGO - Laboratoire d'Economie et de Gestion de l'Ouest - UBS - Université de Bretagne Sud - UBO - Université de Brest - IMT - Institut Mines-Télécom [Paris] - IBSHS - Institut Brestois des Sciences de l'Homme et de la Société - UBO - Université de Brest - UBL - Université Bretagne Loire - IMT Atlantique - IMT Atlantique - IMT - Institut Mines-Télécom [Paris]
Youssef Fahmi: LEGO - Laboratoire d'Economie et de Gestion de l'Ouest - UBS - Université de Bretagne Sud - UBO - Université de Brest - IMT - Institut Mines-Télécom [Paris] - IBSHS - Institut Brestois des Sciences de l'Homme et de la Société - UBO - Université de Brest - UBL - Université Bretagne Loire - IMT Atlantique - IMT Atlantique - IMT - Institut Mines-Télécom [Paris]
Nikolaz Le Vaillant: LEGO - Laboratoire d'Economie et de Gestion de l'Ouest - UBS - Université de Bretagne Sud - UBO - Université de Brest - IMT - Institut Mines-Télécom [Paris] - IBSHS - Institut Brestois des Sciences de l'Homme et de la Société - UBO - Université de Brest - UBL - Université Bretagne Loire - IMT Atlantique - IMT Atlantique - IMT - Institut Mines-Télécom [Paris]

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Abstract: Time, as a measurement of productivity and performance, is an essential factor in the management of organizations, particularly for accountancy firms, where time management is inextricably linked to their activity. There are many justifications for maintaining the use of time tracking tools, even if critics point to their time-consuming nature and the limited reliability of their data. This study focuses on examining the different levels of use of time tracking tools and changes in practices. A mixed research methodology was employed, comprising 21 semi-structured interviews within accounting firms and 95 questionnaires with accounting staff. Among our results, we observe the presence of four shared conceptions that influence the time tracking methods adopted by chartered accountants: a planning rationale, an economic rationale for the exchange relationship, an economic performance rationale, and a rationale for the prevention of psychosocial risks. These results make it possible to classify and characterize several evolutions in practices, from a traditional approach to going beyond time tracking.

Date: 2024-06
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Published in Gérer et Comprendre. Annales des Mines, 2024, 156

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04599919

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