Document Type

Journal Article

Publication Date

2023

Keywords

learning motivation, accounting education, lifelong learning, adult learners

DOI

10.1177/14779714231169687

Abstract

In the current research, we developed and validated a questionnaire to measure Chinese working adults’ motivation to study accounting on a path of lifelong learning in Hong Kong, China. We conducted individual in-depth interviews with adult learners (n = 30) and professionals (n = 12) in study 1 and study 2. Qualitative analysis showed six specific common themes for Chinese working adults’ motivation to learn accounting. Based on these results and the research literature, we developed a list of 31 provisional items for the questionnaire. In Study 3, we administered the provisional questionnaire to students (N = 426) from sub-degree, undergraduate, and graduate programs. These data were analyzed using quantitative analysis. Exploratory factor analysis showed a sixdimensional structure. Removal of redundant items resulted in a 17-item questionnaire. Confirmatory factor analysis provided evidence of the reliability and validity of this measure, which assesses six domains of adult learners’ motivations for pursuing continuing education in accounting: development of knowledge and skills; family cohesion; reinforcement of social networking and communication; career development; enrichment of life; and self-development. This measure in the Chinese cultural context can be used for research purposes and for assessing students’ motivation in accounting programs in Hong Kong.

Source Publication

Journal of Adult and Continuing Education

First Page

1

Last Page

25

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