The Phenomenological Approach of Structural Transformation Paradigms in The Accounting Profession: The Accounting Profession Legitimacy

Transformation in any field of business is considered as an integral part of structural functions that can lead to the effectiveness of business enterprises' dealings with stakeholders. Since the accounting profession in business plays an important role in communicating with stakeholders, it seems that focusing on structural transformation creates the opportunity for companies to reflect more reliable information to financial decision makers. The purpose of this study is to expand the phenomenological approach of structural transformation paradigms in the accounting profession based on the promotion of the accounting profession legitimacy. In this study, following the approach of Husserl (1970), an attempt was made to present a phenomenological model of structural transformation paradigms in the accounting profession through five analytical steps. For this purpose, through interviews with experts and open coding, an attempt was made to determine the propositional themes of the phenomenon under investigation. Then, by forming a focus group to discuss and exchange opinions for the cognitive separation of each of the propositions in the form of a component, the Q-method checklist was used to score each of the propositions in the range of +6 to -6 and to identify paradigmatic clusters. The phenomenon under investigation should be taken. The results in the qualitative part during 16 interviews revealed the number of 388 open codes that after removing the excesses and repeating similar open codes 50 propositional themes were determined in order to determine conceptual clustering in the framework of paradigmatic phenomenology by relying on the steps of implementing Husserl's (1970) approach. The results of the study considered the formation of structural transformation in the accounting profession based on causal, intervening, contextual conditions, strategies and consequences, which can be effective in promoting the accounting profession legitimacy in the context of capital market companies