Abstract Helping students to gain an understanding of accounting issues and to master technical skills are critical to their success in the accounting and business fields. At the same time, educators can assist students by helping them develop character and personal values such as compassion. Being compassionate has a positive impact on a person’s life as well as on others with whom he or she interacts, such as colleagues, customers, investors, people in the supply chain, and others. One of the most well-known stories about compassion was told by Jesus of Nazareth, in his parable of the Good Samaritan. The well-known story offers a practical example of what it means to love other people, notably by a person of one race toward a person of another race. Research shows that compassion contributes to higher life satisfaction, better job performance, and improved organizational success. This exploratory study examines the levels of compassion in accounting and business students, provides a gender analysis, and considers the importance of compassion to students pursuing careers in accounting and business. Findings show that there is a significant difference in levels of compassion between female and male students, and that compassion is important to student perceptions of their careers in accounting and business. Educators would do well to discuss compassion with their students, making them aware of its benefit to them personally and to the organizations in which they will work.

中文翻译：

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按性别和性别分析会计和商科学生的同情心

摘要帮助学生了解会计问题并掌握技术技能对于他们在会计和商业领域的成功至关重要。同时，教育工作者可以通过帮助他们发展品格和个人价值（例如同情心）来帮助学生。富有同情心会对一个人的生活以及与他或她互动的其他人的生活产生积极的影响，例如同事，客户，投资者，供应链中的人等。拿撒勒人耶稣在《好撒玛利亚人》的寓言中讲述了最有同情心的故事之一。这个著名的故事提供了一个实际例子，说明爱别人（特别是一个种族的人对另一个种族的人）意味着什么。研究表明，同情心有助于提高生活满意度，改善工作绩效，并提高了组织的成功率。这项探索性研究考察了会计和商务专业学生的同情心水平，提供了性别分析，并考虑了同情心对追求会计和商务专业的学生的重要性。调查结果表明，男女学生的同情水平存在显着差异，同情对于学生对会计和商业职业的看法至关重要。教育工作者最好与他们的学生讨论同情心，使他们意识到同情心对他们个人以及对他们工作的组织的好处。并认为同情对追求会计和商业职业的学生至关重要。研究结果表明，男女学生的同情水平存在显着差异，同情对于学生对会计和商业职业的看法至关重要。教育工作者最好与他们的学生讨论同情心，使他们意识到同情心对他们个人以及对他们工作的组织的好处。并认为同情对追求会计和商业职业的学生至关重要。研究结果表明，男女学生的同情水平存在显着差异，同情对于学生对会计和商业职业的看法至关重要。教育工作者最好与他们的学生讨论同情心，使他们意识到同情心对他们个人以及对他们工作的组织的好处。