If a manager wants to introduce new accounting system, then there may be initial resistance from accounting staff. But if manager explains the purpose, provides training and motivates them with additional rewards, the staff may accept it.

Which importance of directing is highlighted from the above example?

Facilitate changes

The correct answer is option 2- Facilitate changes.

Facilitate changes is highlighted in the given lines.

When the manager explains the purpose, provides training, and motivates the staff with additional rewards, these actions help in easing the transition to the new accounting system. Facilitating changes involves guiding and supporting employees through the process of adapting to new methods or systems, thereby reducing resistance and ensuring a smoother implementation.
Directing facilitates introduction of needed changes in the organisation. Generally, people have a tendency to resist changes in the organisation. Effective directing through motivation, communication and leadership helps to reduce such resistance and develop required cooperation in introducing changes in the organisation.

OTHER OPTIONS

• Initiates action- Directing helps to initiate action by people in the organisation towards attainment of desired objectives. For example, if a supervisor guides his subordinates and clarifies their doubts in performing a task, it will help the worker to achieve work targets given to him.

• Integrates employees efforts in the organisation- Directing integrates employees efforts in the organisation in such a way that every individual effort contributes to the organisational performance. Thus, it ensures that the individuals work for organisational goals.

• Guides employees to fully realise their potential- Directing guides employees to fully realise their potential and capabilities by motivating and providing effective leadership. A good leader can always identify the potential of his employees and motivate them to extract work up to their full potential.