Understanding the problems of discipline in the employment situation are important management skills. Professional accountants often occupy a managerial position. Whilst a knowledge of motivation techniques is an important element in management, it is equally important to recognise the other side of motivation, that of discipline.
Discipline is achieved in an organisation when organisational members behave sensibly and conduct themselves in accordance with standards of behaviour acceptable to the organisation’s rules, goals and objectives.
Discipline may be positive. The employee is encouraged to conform to good practices and acceptable behaviour through for example training and by the presence and consistent application of rules and procedures.
Discipline on the other hand, may be negative. This is the situation where actions may be taken to ensure that the organisation’s members behave in an appropriate way. Such actions include punishment, deterrent or reformative measures.