Why I developed the VAT Framework
Thesia Kouloungou-Nkoula
Founder & CEO, MT1L

I developed the VAT Framework while deciding what the core focus of MT1L should be. The need emerged from the reality of building a company in the AI era, when tools that promise to solve problems also create new ones - from the sheer volume of choices to navigate through to the difficulty of understanding what works, what does not, and what genuinely helps.
As I experimented with different tools, I began asking why I was more likely to use some than others beyond their technical capabilities, costs etc and what shaped that perception of value. I identified two other factors beyond value that influenced whether their potential value was realised: how well they aligned with my needs, work and circumstances, and whether I trusted them with information about my work.
This led me to explore what sits beneath Value, Alignment and Trust, and to develop a practical framework for understanding where AI adds value, who experiences that value and why people can experience the same system differently.
Although the VAT Framework began as a way to explore AI-related change, it is now applicable to a much broader range of organisational decisions and informs everything we do at MT1L.