Purpose The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure. Design/methodology/approach A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system. Findings The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices. Research limitations/implications The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model. Practical implications Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies. Originality/value This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.

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The advance of Internet technology has provided a convenient market platform for matching lending and borrowing parties, but many consumers still hesitate to use online borrowing. To better understand consumer behaviour in online borrowing, we use nationally representative survey data in China to explore factors affecting consumer use of one type of online borrowing, person to person (P2P) borrowing. Through empirical analyses, we find that financing knowledge and risk attitude are two key factors associated with P2P borrowing. Results show that financing knowledge is directly associated with P2P borrowing, while risk attitude through an instrument variable is associated with P2P borrowing also. Given these results, an effective way to expand the consumer Internet borrowing market in China is to enhance consumer financial literacy education.