In terms of differences in perceptions, according to the results of Kruskal-Wallis H test in Table 3, there was a
statistically significant difference between the perceptions of graduates and undergraduates regarding reputation
of accountants, χ2(1) = 4.754, p = 0.029, with a mean rank perception rating of 303.37 for undergraduates and
258.67 for graduates. This implies that undergraduates rated their perception for perceived reputation of
accounting people higher than their graduate counterparts. In addition to this, there was a statistically significant
difference between the perceptions of graduates and undergraduates regarding feelings about accounting
profession, χ2(1) = 4.334, p = 0.037, with a mean rank perception rating of 303.13 for undergraduates and 260.24
for graduates. This implies that undergraduates rated their feelings of the profession higher than their graduate
counterparts.