A Comparison of the Management Accountability Framework (MAF) of the TBS with ISO 9001:2015

G U E S T  A R T I C L E

[sm_smlts_dropcap type=”rounded-with-ring” color=”blue”]T[/sm_smlts_dropcap]his analysis grew out of self-study. It was motivated by a curiosity to understand how various governance/management frameworks (e.g. COSO, COCO, and others) are the same or different and perhaps finding potential for different frameworks to inform each other.

It is also a result of having conducted diverse performance and environmental audits of many federal and provincial government departments & agencies over a span of 40 years. Numerous mantras, concepts & management models have been experienced. Looking back, each had or have their own context, constituency and purpose and have had some lasting effect.

Overall, a personal view is that all indicate the best any entity might do is have meaningful purpose and have engaged people and useful tools for achieving desired results and avoiding undesirable ones. The art to master is being in control without controlling. Among the ingredients, values and ethics are most important. Above all – integrity. That and a great cup of coffee.

And, the only thing permanent is change.  But as Deming said: “It is not necessary to change.  Survival is not mandatory.”

As an extension of the forgoing, accounting for quality or results at what price to whom is central to serving the common good. An emerging global shift is towards socially responsible and accountable enterprise where profit is not the singular imperative for measuring success and value of an organization. Social Responsibility and Sustainability are key to the future. This is where governments and not-for profits can inform private enterprise and lead the way.   

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About the author:

Trevor Shaw have over 40 years of audit experience with CPA CA CMC CQA designations. You can reach Trevor using our Contact Form.

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