Phenomenological Process of Shadow Accounting in the Context of Petrochemical Companies
The purpose of this study is phenomenological process of shadow accounting in the context of petrochemical companies. The methodology of this study is mixed so that in the qualitative part through the process of interpretative phenomenology, the study seeks to identify the emerging themes and clusters of shadow accounting in the context of petrochemical companies and in the quantitative part through the positioning of companies in this industry on the matrix. Strategic reference points seek to explain the clusters and emerging themes of this concept in reality. Participants aligned with the phenomenological process are experienced people who have had a proportionate coexistence in terms of career records with professional accounting functions. The results in the qualitative part during 12 interviews indicated the existence of 4 themes and 26 clusters, and by removing 6 clusters in the validation stage, a total of 20 clusters in 4 themes were entered into the matrix of strategic reference points. The results in the quantitative section showed that, from the total of 17 companies investigated in the petrochemical industry, the highest theme is the observance of the rights of the beneficiaries in the shadow accounting functions, the most important clusters of which are carbon disclosure and other implicit emissions; Disclosure of investments in renewable energy; Life cycle assessment of products and estimation of environmental costs.
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