Accounting for differences in perceptions within the Community, is also influenced by
the existence of gender differences. Betz el al. (1989) in Clikeman et al. (2000), in gender
socialization theory which states that men and women are fundamentally different in
moral development and a tendency to bring different values in the workplace. It could be
argued that the fundamental values of gender differences would give a different
perception between Community Accounting-sex male with Community Accounting
female on the issue of Creative Accounting practices.