The findings in the report are very interesting. Adopting the approach of notifying those who need to account for their time is a sensible as the findings of the research advise that this will focus minds on accounting for each task in terms of hours / minutes. Their is an advantage here in that those who are asked to account for their time organise their tasks in a more coherent manner, thus allowing a focused approach. 

I submit timesheets for the financial project accounting tasks I perform, with this in mind I will perform full tasks for each project prior to moving on to the next task. This lends itself to a more efficient workflow. "Idle time" is reserved for dealing with emails / queries and non-project related meetings.

Therefore, a time recording system where the reasons and benefits are communicated effectively to those expected to complete them is an effective tool for management accountants in that a more accurate understanding of the true cost of time taken is understood, as the recording of actual time will be more accurate than providing an estimation.

Interesting - wish I had read it years ago when doing more work with timesheets

Done