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. Copyright © 2023 The Author(s).

In accounting education, most Student Approaches to Learning (SAL) research has investigated the relationship between students' performance and their approaches to learning. Relatively limited research has been conducted on how assessment practices influence the quality of students' learning from the students' perspective. This paper seeks to address this gap in the accounting education literature. The research is centred on a large Australian undergraduate accounting degree delivered in Australia, Singapore and Hong Kong. Focus group interviews were conducted with students across the three locations. The research results reveal that: (1) it is the English competency of students that has the most important impact on students' completion of set assessment tasks and thus their approach to learning; (2) it is the way in which assessment is designed and written and the way lecturers convey their expectations about how assessment will be undertaken that is crucial to how students from various countries perform in that assessment; and (3) students' approaches to assessment and their preferred assessment tasks are not homogeneously based on cultural background.
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http://dx.doi.org/10.1080/09639280902836939]