Moreover, the studies of Chia, Koh, and Pragasam (2008) and Dalci, Arasli, Tümer, and Baradarani (2013)
indicate that male students attached a significantly greater importance to “material rewards” than female students
do. However, in the South African context, Wessels and Steenkamp (2009) found no such significant difference
between perceptions of male and female accounting students.