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Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China.

The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability.

The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies.

By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.

The purpose of this paper is to integrate the Theory of Planned Behavior (TPB), Technology Acceptance Model (TAM) and Palka et al.'s model to predict young Chinese consumers' mobile viral attitudes, intents and behavior.

A paper survey was administered to 835 college students in Beijing, Shanghai, Kunming, and Liuzhou in summer and fall, 2010. The data were subject to statistic analyses including Pearson correlation, structural equation modeling, and backward regression with SPSS and AMOS.

The SEM model testing results confirmed the chain of young Chinese consumers' viral attitudes to intents to actual behavior. Subjective norm, perceived cost and pleasure were significant predictors of their viral attitudes. Their viral attitudes, perceived utility and subjective norm predicted their intent to pass along entertaining electronic messages. Their intent to forward useful electronic messages was determined by their viral attitudes, perceived utility and market mavenism. Their viral attitudes, intents and market mavenism predicted their mobile viral behavior.

It pays to foster Chinese consumers' favorable attitudes toward mobile viral marketing. It is advisable to know both target consumers and their associates very well. It is recommended to convince Chinese consumers that their friends and relatives can benefit greatly from viral content forwarding. Mobile messages with entertaining, useful, relevant and self‐involved values can go viral more easily.

The paper is probably the first study the integration of the TPB, TAM and Palka et al.'s model to predict Chinese consumers' mobile viral attitudes, intents and behavior.