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 six-dimensional 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. © The Author(s) 2023.
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