جستاری بر فرآیند پدیدار شناسی حسابداری سایه در بستر شرکت‌های صنعت پتروشیمی

Introduction
 
With the growth of societies and the development of knowledge, the interactive fields of accounting, like many other fields of human sciences, have undergone significant changes (Mahdavi and Sarmedinia, 2017). Today, accounting is moving beyond mere objectivist approaches towards behavioral approaches and somehow covers the shortcomings of positivism in the classical paradigms of this knowledge (Bird, 2020). The beginning of these changes dates back to the 1980s, when accounting began to gradually change its direction from positivist and objectivist foundations to behaviorist foundations, which is probably the origin of such paradigm changes. According to various researchers such as Harvey (2007) and Steger and Roy (2010), the movement from traditional public management (PM) has been towards modern public management (NPM) due to the low efficiency of accountability and transparency systems, which is due to the emergence of concepts such as citizenship rights instead of words such as client in traditional theory or client in modern theories, classic paradigms. Accounting also gradually institutionalized the need for change. In other words, the emergence of these approaches, which were borrowed from business management, has strengthened the development of stakeholder rights management mechanisms in financial management in the last decade and changed traditional public financial management (PFM) to modern public financial management (NPFM). This approach that has changed the attention from inputs and inputs to outputs and achievements, and shadow accounting, which is the basis of this study, can be considered the result of such a change (Jorge et al, 2020).
 
 
Research Questions
 
To identify the themes and clusters of the investigated phenomenon, i.e., shadow accounting in the petrochemical industry, the research questions can be presented in the following order:
 
The first question of the research: What is the formulation of the meaning of shadow accounting based on phenomenological clusters in the functions of petrochemical companies?
The second research question: What are the themes emerging from the formulation of the meaning of shadow accounting in the functions of petrochemical companies?
The third research question: What is the position of each petrochemical company in the matrix of strategic reference points?
 
It is noteworthy that the first and second questions of this study are answered based on the phenomenological process, and the third question is based on a series of matrix evaluation processes at the level of petrochemical companies.
 
 
Methods
 
In this study, the purpose is to identify and explain the experiences and characteristics effective in the development of strategic thinking of financial managers and heads of the accounting unit of the petrochemical industry, so the interpretive phenomenological approach has been used. Phenomenology is a method of questioning and searching about the meaning of life and the way of life of the experimenters with the investigated phenomenon, the result of which can be the description of the meanings of a concept or phenomenon from the perspective of experienced people who have a history of coexistence with it (Shosha, 2012). Therefore, in this study with the aim of analyzing biological experiences, beliefs and views of the target community, a phenomenological plan is created based on the matrix of strategic reference points by combining the dimensions related to the vertical and horizontal axes of this matrix with people's biological experiences. The phenomenon investigated in the context of the study should be explained, and the position of each of the companies in the petrochemical industry regarding shadow accounting should be determined. In fact, an objective perception of the presented experiences is created in the form of a phenomenological plan. Therefore, in the process of this analysis, the participants as lived experiencers were asked to share their approaches regarding the shadow accounting reference framework and to contribute to its description to achieve meaning in the context of the study. Therefore, through Seidman's (2006) phenomenological interview technique, an attempt was made to create a plan of a set of interview questions in the form of a phenomenological model by reconstructing this concept. Then, in order to base the identified dimensions, according to the focus group process, (consisting of 5 accountants from a total of 17 petrochemical companies in Iran's capital market as the examined sample), experimental participants were asked to carry out an evaluation matrix to determine  what the position of the investigated company at the level of capital market companies is.
 
 
 
Results
 
As mentioned in the methodology, in the qualitative part, the phenomenological process was used to identify clusters and themes. Then, in a small part of the total matrix evaluation processes, it was used to determine the position of each of the studied companies. In the qualitative part, after the first step of implementing interviews based on the identified framework of strategic reference points in theoretical foundations, interview questions were formulated and by conducting 12 interviews, a total of 289 propositions were formulated in a meaningful way. From a total of 289 semantic formulations created based on 12 interviews, a total of 26 clusters were identified in the form of 4 themes, and the frequency distribution of each was determined separately. The results in the quantitative section showed that six pilot companies in the petrochemical industry have been placed in the quarter of observing environmental rights, 5 companies in observing the rights of beneficiaries, 4 companies in observing judicial rights and two companies in observing human resources rights. Therefore, based on this result, it can be interpreted that the explanation of the phenomenon of shadow accounting in the petrochemical industry is more meaningful from the point of view of compliance with environmental rights.
 
 
Discussion and Conclusion
 
The purpose of this study is understanding the phenomenological process of shadow accounting in the context of petrochemical companies. In the analysis of the results, it should be stated that petrochemical industry companies can protect the environment through shadow accounting procedures, to increase the social values of the accounting profession in order to gain legitimacy and accountability, in relation to the protection of natural resources, biological and animal, to take the necessary measures so that they can gain a higher position from the point of view of the trust of the beneficiaries. Because one of the most important concerns of the development of industries in the capital market, along with the important economic consequences, is the protection of the environment, which based on the opportunism of the companies can lead to the destruction of the environment due to the lack of adherence to the responsible values of the companies in the face of social expectations. The level of environmental pollution has negative consequences for future generations.