Customizing views output- rewrite output to show an image based on key value
You should be able to access the data from $row array from inside the template file. So:

$data = $row-&gt;field_field_acc_gender;

// This may not necessarily be the correct structure of your field's data.
// So you may want to do print_r($data) or dpm($data) to see correct structure.
$gender = $data[0]['raw']['value']; 

switch($gender) {
  case 'M':
    print('Male');
    break;
  case 'F':
    print('Female');
    break;
}