Back when I worked at one job in particular we had simple time sheets. Time in/time out. Nothing in between. So long as you got your 7 hours a day in, you were good.
The company I work for now has some interesting policies or lack thereof.
One of them at least for our group is time sheets. Time sheets by the unknown unit. I’ve settled on 30 minutes but I could go 15, or even 7.5 minute increments. But I’ve settled on the 30 minute unit.
Here is my theory on time tracking. It’s self-defeating. For example, ask people to account for their time for resource allocation purposes and you’ll see people padding their times out by one time factor unit. E.g. what would have taken 20 minutes now takes an hour.
So it makes the group as a whole look busier than it actually happens to be, which means you need another FTE to keep up with the work.
When you add the other FTE what happens is that you now don’t have enough work to go around so the pad factor on timesheets expands to ridiculous levels.
It’s really quite amusing to watch.
Spewing Truth in the face of Lies 
That’s why electronic timekeeping systems are management’s best friend, especially those that require logging in/out/in/out; it makes it very difficult for employees to pad their time.
Well we do use an electronic package and export as comma separated from there. But even when it’s a central system you can still game it.
I’ve seen the phenomenon in action. At one job I had we were not only required to log our time, but to detail what we did each shift. Of course that led to some people putting down that they did laundry for three hours and other such crazy stuff.
I think it’s really counterproductive when employees are micromanaged to such a degree. Sure there needs to be supervision and accountability. But when there’s too much it backfires.