I recently attended a meeting of FD's of Architectural Practices in London. As you can imagine, more of a therapy session than anything else. Humorously, a question was posed, "why bother with timesheets". As much as the Architectural staff begrudge doing them, finance and support staff hate the monthly task of nagging, the inane excuses and general "slog" of getting timesheets completed. So why bother? Putting that question aside, I would like to recall another question, this time from a Partner of a medium sized firm. His question was "why do we have to justify our fees and time all the time to clients - why don't they see the value in what we do". Maybe the two questions can be answered together. If we don't value our time, why should clients value our time. Given anything you value (holidays, money etc), you measure, If you want your clients to value the time you spend on their projects, value your time you spend on projects and measure it - do your time sheets. Not as a chore but as valuation of what you have achieved for your clients.