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Styles of verification and the pursuit of organisational repair: The case of social impact

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  • Adams, Sarah
  • Hall, Matthew
  • Xiao, Xinning

Abstract

This paper examines how different varieties of verification can support the pursuit of organisational repair. We present data from a detailed field study of the setting of social impact, drawing on a variety of practitioner perspectives on the purpose, value, and practice of verification. Taking the distinction between a direct and indirect mode of intervention as our starting point, we theorise the differences between a financial audit style of verification and what we label an ‘experiential’ style of verification. We show that an experiential style reconceptualises verification as playing a role in learning about and improving on the delivery of social impact within organisations rather than a primary concern with assuaging external report users. Experiential verification values the situated knowledge of those deeply immersed in social impact above the attributes of independence, reputation or credentialled expertise, and is predicated on providing unmediated access to the subject of verification rather than verifying a measurable reality. A focus on verification for organisational repair has implications for whose wisdom counts, and points to the possibility of ‘new verification spaces’ focused on caretaking and delivering the public good rather than compliance.

Suggested Citation

  • Adams, Sarah & Hall, Matthew & Xiao, Xinning, 2024. "Styles of verification and the pursuit of organisational repair: The case of social impact," Accounting, Organizations and Society, Elsevier, vol. 113(C).
    • Handle: RePEc:eee:aosoci:v:113:y:2024:i:c:s0361368223000491
    DOI: 10.1016/j.aos.2023.101478
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    Cited by:

    1. Christensen, Hans & Hales, Jeffrey & O'Dwyer, Brendan & Peecher, Mark E., 2024. "Accounting for sustainability and climate change: Special section overview," Accounting, Organizations and Society, Elsevier, vol. 113(C).

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    More about this item

    Keywords

    Auditability; Assurance; Organisational repair; Social impact; Verification;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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