Betriebliche Bestimmungsgründe von Arbeitszeitkonten (Company determinants of working time accounts)

"In the current debate surrounding the move towards a more flexible working world and the employment-promoting reduction of overtime, working time accounts are often cited as an instrument that can link the two aims together. Although this instrument has become quite widespread in the meantime and will in all probability spread even further, working time accounts are by no means used in all firms. So far there is little empirical or theoretical knowledge about the determinants or consequences of working time accounts. In order to close this gap partially, this paper is to attempt to determine the company determinants of working time accounts. For this, after a short introduction, brief theoretical considerations are made about when working time accounts could be advantageous for a firm wishing to minimise costs. These theoretical considerations are then checked empirically with the aid of the IAB establishment panel. It is shown that the probability of using working time accounts is particularly high in large enterprises which have intensive human capital and are included in the system of industrial relations." (Author's abstract, IAB-Doku) ((en))Arbeitszeitflexibilität, Unternehmenspolitik, Arbeitszeitkonto - Determinanten, IAB-Betriebspanel