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Working time accounts and firm performance in Germany

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  • Lutz Bellmann
  • Olaf Hübler

Abstract

This study investigates whether working time accounts affect the performance of German establishments based on the Establishment Panel from the Institute for Employment Research. The major results are: productivity and investments are positively correlated with working time accounts. No significant effects of working time accounts can be detected on wages and on operating surplus. On average, we find a tendency towards negative effects on profits. This result is less likely in phases of low product demand and for export-oriented, large establishments with a high share of skilled workers. Under strong sales fluctuations, we find positively significant effects on the operating surplus. JEL: C22, D21, J21, J22, J24 Copyright Bellmann and Hübler. 2015

Suggested Citation

  • Lutz Bellmann & Olaf Hübler, 2015. "Working time accounts and firm performance in Germany," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-18, December.
    • Handle: RePEc:spr:izaels:v:4:y:2015:i:1:p:1-18:10.1186/s40174-015-0048-8
    DOI: 10.1186/s40174-015-0048-8
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    Citations

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    Cited by:

    1. Ellguth, Peter & Gerner, Hans-Dieter & Zapf, Ines, 2018. "Arbeitszeitkonten in Betrieben und Verwaltungen: Flexible Arbeitszeitgestaltung wird immer wichtiger (Flexible working times become more and more important)," IAB-Kurzbericht 201815, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    2. Beckmann, Michael, 2016. "Self-managed working time and firm performance: Microeconometric evidence," Working papers 2016/01, Faculty of Business and Economics - University of Basel.
    3. Andrey Launov, 2021. "Working Time Accounts and Turnover," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(3), pages 1025-1056, July.
    4. Sandra Broszeit & Marie‐Christine Laible & Ursula Fritsch & Holger Görg, 2019. "Management Practices and Productivity in Germany," German Economic Review, Verein für Socialpolitik, vol. 20(4), pages 657-705, November.
    5. Berger, Johannes & Graf, Nikolaus & Koch, Philipp & Strohner, Ludwig & Thomas, Tobias, 2019. "Wirtschaftsstandort stärken, mehr Wohlstand und Beschäftigung erreichen," Policy Notes 36, EcoAustria – Institute for Economic Research.
    6. Bellmann, Lutz & Hübler, Olaf & Leber, Ute, 2018. "Works Councils, Training and Employee Satisfaction," IZA Discussion Papers 11871, Institute of Labor Economics (IZA).
    7. Beckmann, Michael, 2016. "Self-managed working time and firm performance: Microeconometric evidence," VfS Annual Conference 2016 (Augsburg): Demographic Change 145623, Verein für Socialpolitik / German Economic Association.
    8. Broszeit, Sandra & Fritsch, Ursula & Görg, Holger & Laible, Marie-Christine, 2016. "Management practices and productivity in Germany (Managementpraktiken und Produktivität in Deutschland)," IAB-Discussion Paper 201632, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

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    More about this item

    Keywords

    Working time accounts; Establishments; Productivity; Wages; Investments; Operating surplus; Profits; Qualified workers; Sales fluctuations;
    All these keywords.

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity

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