Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2023-10-20 DOI:10.1108/ara-02-2023-0040

Arash Arianpoor, Elham Yazdanmehr, Majid Elahi Shirvan

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引用次数: 0

Abstract

Purpose To measure the dynamic features of compassion as an emotional and behavioral construct, the present research used a univariate latent growth modeling (LGM) approach within the structural equation modeling (SEM) framework. The aim was to trace the dynamic development of compassion longitudinally in accounting and business students during a three-credit English course at university. Design/methodology/approach The suggested method ensures the measurement invariance over time, deals with the first order latent variable, traces its growth and takes into account the measurement errors. This longitudinal analytical method was used to explore the initial state and the growth of compassion in four points of time during a language course. The data were collected from 60 adult accounting and business students in four time phases using Sprecher and Fehr's Compassionate Love Scale and were analyzed in Mplus 8.4 with univariate LGM. Findings The model fit was accepted and the invariance of the latent factor was confirmed over time. The negative covariance between intercept and slope (second-order latent variables) suggested that lower initial scores in L2 learners' compassion show a faster increase in compassion over time as the mean of slope is larger than that of the intercept. L2 learners who started off at a higher level of compassion showed a slower change in compassion over time. This can be at least partly explained by the teacher's motivating role or learners' compassion but needs to be further explored in complementary qualitative phases for deeper insights. Originality/value In the present research, awareness was raised of the developmental nature of compassion as an emotional and behavioral construct essential to the accounting and business profession. The great strength of this research lies in the dynamic approach to the compassion construct and the LGM used to capture the temporal growth of compassion and how it evolved through the L2 course.

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高等教育中会计和商科学生同情心的时间变化

目的采用结构方程模型(SEM)框架下的单变量潜在增长模型(LGM)方法，考察同情心作为一种情绪和行为建构的动态特征。其目的是在大学三学分英语课程期间，纵向追踪会计和商业专业学生同情心的动态发展。设计/方法/方法所建议的方法保证了测量随时间的不变性，处理一阶潜在变量，跟踪其增长并考虑测量误差。本研究采用纵向分析的方法，在语言课程的四个时间点上探讨慈悲心的初始状态和成长。采用Sprecher和Fehr的体恤爱量表对60名成年会计和商科学生在4个时间阶段进行数据采集，并采用单变量LGM在Mplus 8.4中进行分析。结果模型拟合良好，潜在因素随时间的变化不变性得到证实。截距和斜率(二阶潜变量)之间的负协方差表明，随着时间的推移，L2学习者同情心的初始分数越低，同情心的增长速度越快，因为斜率的平均值大于截距的平均值。一开始同情心水平较高的第二语言学习者随着时间的推移，同情心的变化速度较慢。这至少部分可以用教师的激励作用或学习者的同情心来解释，但需要在互补的定性阶段进一步探索，以获得更深入的见解。在目前的研究中，人们意识到同情心的发展本质是一种情感和行为结构，对会计和商业职业至关重要。本研究的最大优势在于对同情心结构和LGM的动态研究方法，该方法用于捕捉同情心的时间增长及其在第二语言课程中的演变。

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.