Among the undergraduate respondents, the Kruskal-Wallis H test in Table 4 shows that there was a statistically
significant difference between the perceptions of males and females regarding perceived negative behaviour of
accountants, χ2(1) = 5.172, p = 0.023, with a mean rank perception rating of 248.55 for males and 280.65 for
females. This implies that males disagreed to the perceived negative behaviour of accountant more than their
female counterparts. No statistically significant differences were found for the rest of the dimensions of
perceptions between males and females.