Conversely the fourth year female students displayed the least favorable attitude score of
7.16. This showed that the average attitude of females had declined notably, than that of male
students. Thus, much of the overall change in attitude towards accounting from a score of 7.51 in
first year to 7.17 in the fourth year was influenced by female students. Even with an overall
noteworthy decrease in attitudes, both gender still liked accounting as their average scores were
above 7.
In comparing all male students’ attitudes towards accounting profession with those of
their female colleagues regardless of the year of study, no single item reflected a significantdifference. Moreover, the independent sample t-test of their average attitude mean score
produced no significant difference (t=-0.1072, P= 0.404). Therefore the hypothesis that there is
no significant difference in attitudes towards accounting as a career between female and male
accounting students is also not rejected. These results support the findings of McDowall and
Jackling (2010) and McMurtrie (2010) which did not reveal a significant difference in attitudes
towards accounting profession between males and females.