Although they do provide an element of frustration on the part of the accountant, as well as for supervisors, plateaus are a time when new ideas are digested. They can be highly desirable stable periods of rest and security used to gain a sense of perspective. Following this, an effort to regroup and plan the next phase of growth takes place in the motivated individual. The person who may be peaking in his or her career is likely to remain at this level indefinitely or begin to diminish in performance. It depends on the ability of the individual, perhaps along with the advice of the person's mentor, to understand the plateau and use it in helpful ways.
Some individuals feel safe and secure during plateaus.
Although the employee's trainers and supervisors may become discouraged, they should try to appreciate that a period of stability may be very healthy following accomplishment. Such an accomplishment could be in the form of technical learning, increased visability within the organization, overcoming of difficulties in effectively managing subordinates, and making a full transition from one level to the next requiring effective delegation. Quite Natural The learning process requires plateaus. Following a period of career enhancement, a person benefiting from an opportunity to assimilate the new knowledge or ability will be able to fully integrate it into his or her repertoire of professional conduct and job handling. Therefore, pushing the accountant too far without the essential period of rest may lead to frustration and dissatisfaction.