Manager doesn’t completely lack control (at least for Cloud and Server Edition Users). The Lock Date, the User Access Privilege and the Audit Trail are powerful control tools.
As the user base grows, and the features are improved, different organizations with different structures will adopt Manager and there has to be an option for them.
Such a feature wouldn’t take anything away from the software because it most likely going to be optional.
This would help users who want to tie their internal control procedures to the software.
Many of the International donors and big local donors who operate in my country, for example, require organizations (NGOs) they donate to or sponsor to have a system that requires approval from top executives before posting to General Ledger or at least when making payments, and want to see the approval action in the audit trail.
We could limit it to a few types of transactions. For example, a user may deploy it to the entry and updating of suppliers, entry and updating of Purchase invoices, entry and updating of Payments or the use of some bank/cash accounts and entry and updating of Journal entries. Another user may only need approval when discounts are involved in sales transactions.
Another user may set the post control to ensure authorization is requested when the total debit or total credit of a transaction is greater than 1000 of the base currency for example. This adds an extra layer of control for Managers to monitor what gets captured into the GL. There are so many ways this could be added.
The feature is already in the ideas list Multi Level Authorization