Difference on the Perceived Competencies of Entry-Level Accountants as

Perceived by the Supervisors when Grouped according to Gender

Competencies
Functional
Competencies
Personal
Competencies
Organizational
and Business
Competencies
Over-all

Gender

Mean

SD

Male
Female
Male
Female
Male

2.74
2.80
2.72
2.71
2.70

.38
.42
.37
.38
.46

Female

2.66

.56

Male
Female

2.72
2.72

.29
.38

tvalue

Sig

Decision
on Ho

Interpretatio
n

-.43

.668

Accepted

Not
Significant

.07

.946

Accepted

Not
Significant

.21

.833

Accepted

Not
Significant

-.04

.970

Accepted

Not
Significant

At 0.05 Level of Significance

In the given data above, it showed that all of the competencies have a significance value greater
than 0.05 that means there is no difference on the perceived competencies of entry-level
accountants as perceived by the supervisors when grouped according to gender. It contradict the
study of Brahmasrene and Whitten as cited by (2001) gender differences in accounting
performance suggest that female students tend to exhibit more skills and proficiency than their
male counterparts because they work harder, have better study skills, attend classes regularly, and
strike a good balance between their social life and academic life.

Difference on the perceived competencies of entry-level accountants as

Perceived by the Supervisors when Grouped according to Work Area
Competencies
Functional
Competencies
Personal
Competencies
Organizational
and Business
Competencies
Over-all

Work
Area

Mean

SD

Public
Private
Public
Private

2.59
2.95
2.50
2.93

.37
.35
.32
.26

Public

2.62

.33

Private

2.73

.65

Public
Private

2.57
2.87

.262
.35

tvalue

Sig

Decision
on Ho

Interpretatio
n

-2.70

.01

Rejected

Significant

-4.04

.00

Rejected

Significant

-.56

.58

Accepted

Not
Significant

-2.67

.01

Rejected

Significant

At 0.05 Level of Significance

In the given data above, it showed that functional competencies and personal
competencies have a significance value lower than 0.05 it mean that there is difference on the
perceived competencies of entry-level accountants as perceived by the supervisors when grouped
according to work area while organizational and business competencies is greater than 0.05, it
mean that there is no difference on the perceived competencies of entry-level accountants as
perceived by the supervisors when grouped according to work area.
The over-all significance value is 0.01 and it is lower than 0.05 it mean that there is
difference on the perceived competencies of entry-level accountants as perceived by the
supervisors when grouped according to work area. The data agree on the study of Valentine
(2001),that there is a significant difference on the perceived competencies of entry-level
accountants as perceived by the supervisors when they are grouped according to their areas of
work in accounting.