According to InsideCounsel's February article "Cost Cutters," 20 percent of legal departments keep time records and charge attorney costs back to specific business units.
When recruiting for our corporate clients, one of the first points of discussion is time sheets. Everyone understands that in-house life is far from 9 to 5. Nonetheless, escaping time sheets is one of the most compelling motivators for leaving a law firm. Although I could not find a scientific study on this topic, I have enough anecdotal evidence to conclude the time sheet is far from a mere nuisance.