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

Arash Arianpoor (Department of Accounting, Attar Institute of Higher Education, Mashhad, Iran)
Elham Yazdanmehr (Department of English Language, Attar Institute of Higher Education, Mashhad, Iran)
Majid Elahi Shirvan (Department of English Language, University of Bojnurd, Bojnurd, Iran)

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 20 October 2023

Issue publication date: 21 March 2024

87

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.

Keywords

Acknowledgements

The authors are especially grateful to the editor and the anonymous reviewers for their insightful, constructive and valuable comments.

Citation

Arianpoor, A., Yazdanmehr, E. and Elahi Shirvan, M. (2024), "Temporal changes of compassion in accounting and business students in an English course: a longitudinal study in higher education", Asian Review of Accounting, Vol. 32 No. 2, pp. 327-342. https://doi.org/10.1108/ARA-02-2023-0040

Publisher

:

Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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