According to I.B. Pestov (2004), time can be viewed as scalar temporal field. In his paper with title New Concept of Time and Gravity, he wrote: "A new concept of internal time (viewed as a scalar temporal field) is introduced which predicts the existence of matter outside the time and allows one to solve the energy problem in General Relativity. It is demonstrated that introduction of the temporal field as an objective property of physical systems permits one to derive the physical laws of the electromagnetic field (the general covariant four-dimensional Maxwell equations for the electric and magnetic fields) from the geometrical equations of this field. It means that the fundamental physical laws are in full correspondence with the essence of time. On this ground, from the geometrical laws of the gravitational field the physical evolution equations of this field are derived. Two characteristic solutions of these equations are obtained (including the Schwartzschild solution)." See his paper at: http://www1.jinr.ru/Preprints/2004/105%28E2-2004-105%29.pdf. His other paper is: http://arxiv.org/abs/gr-qc/0507131.
While his theory may lack observability so far, I think his new concept of time seems worth to consider further, especially considering some puzzles in cosmology such as dark matter.
Btw, I met Pestov once around 2009 while he was giving a lecture on "Self-organization and gravity" (in Moscow), but at the time I only asked him some questions which are not related to his suggestion that time is scalar temporal field. I think his 2004 paper is more relevant with the question above.