Directing refers to the process of instructing, guiding, counselling, motivating and leading people in the organisation to achieve its objectives. Directing is a managerial process which takes place throughout the life of the organisation irrespective of people occupying managerial positions. In the organisation every individual effort contributes to the organisational performance. Thus it ensures that the individual work for organisational goals. One of the principle of Directing emphasises that directing techniques must help every individual in the organisation to contribute to his maximum potential for achievement of organisational objectives. In the organisation different techniques are used to motivate people such as pay, bonus, promotion, recognitions, praise, responsibility etc. and also different financial incentives are used. Under one of such incentive schemes employees are offered company shares at a predetermined price which is lower than market price.