1. To what extent do you think employer and employee desires for flexibility can be reconciled by a scheme such as this one? 

2. Are there certain circumstances that might make this more likely? 

3. As a manager reviewing the introduction and implementation of this policy, what recommendations would you make to move the policy forward? 

This case study examines the introduction of a scheme of working time accounts. ‘Smart Working’ was introduced with the intention of reducing the amount of overtime worked, traditionally used to accommodate the peaks and troughs in levels of activity due to the nature of the company’s business. It was also seen as a means of giving employees more control over their working time, in order to help them achieve a better work–life balance. The case study describes the implementation, both in terms of the advantages brought about this new way of working and some of the challenges encountered. 

Use: This case could be introduced in a session designed to examine the scope for matching the employer and the employee’s desire for flexibility. It could also be used in a session which was concerned with looking specifically at the operation of working time accounts.