These conclusions can range from simply stating whether the two populations differ through to determining if there are differences in medians between groups. Unlike the independent-samples t-test, the Mann-Whitney U test allows you to draw different conclusions about your data depending on the assumptions you make about your data's distribution. The Mann-Whitney U test is often considered the nonparametric alternative to the independent t-test although this is not always the case. Alternately, you could use the Mann-Whitney U test to understand whether salaries, measured on a continuous scale, differed based on educational level (i.e., your dependent variable would be "salary" and your independent variable would be "educational level", which has two groups: "high school" and "university"). For example, you could use the Mann-Whitney U test to understand whether attitudes towards pay discrimination, where attitudes are measured on an ordinal scale, differ based on gender (i.e., your dependent variable would be "attitudes towards pay discrimination" and your independent variable would be "gender", which has two groups: "male" and "female"). The Mann-Whitney U test is used to compare differences between two independent groups when the dependent variable is either ordinal or continuous, but not normally distributed. Mann-Whitney U Test using SPSS Statistics Introduction
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