In this paper, we describe a security model where users are allowed to control their obligations partially or totally, depending on the security policy. The main motivation of our work is to design more flexible systems that take into account users' requirements in order to avoid obligation violations and therefore sanctions. In our model, users are able to negotiate or delegate their obligations in the case of incapacity to fulfill them. This is an important aspect to be considered, since it is common that, at work or in everyday life, a user may need to negotiate the fulfillment of a given obligation, or also need the help of others to perform a task on his/her behalf. This may be due to several reasons such as absence, vacation, conflict of interest, lack of time, of resource, of competence or simply for the sake of efficiency. In our model, we propose an approach to deal with the negotiation and the delegation of obligations based on the concept of contexts.