I introduced the ‘Management Control and Enablement Framework’ (MCEF) in a previous blog, MCEFing the Gap – Introduction.  In this blog I hope to address one possible reaction, “Great, Another Friggin’ Framework”.

Organizations are created to achieve objectives of a board of directors or the equivalent.  The challenge has been how to enable an organization but also protect the resources entrusted to it by its owners.  That is, how do you both Control and Enable an organization? The COSO Framework frames the question of Control but does not address the other side of the coin, things like employee-motivation, capitalizing on opportunities, customer service or the outcomes of public policy.  These are examples of what I call ‘Enablement’.