The growth of Smartphone usage, increased acceptance of electronic learning (E-learning), the availability of high reliability mobile networks and need for flexibility in learning have resulted in the growth of mobile learning (M-learning). This has led to a tremendous interest in the acceptance behaviors related to M-learning users among the information systems researchers. Despite a large amount of significant research in the field of M-learning, the measurement of user acceptance of M-learning has not received attention. This research study intends to develop and validate a survey that measures users’ acceptance of M-learning. A total sample of 806 university and higher college students from different institutes in Oman participated in this study. This research study was conducted in two stages. The first stage using a sample size of 388 students initiated a generic questionnaire, and examined factorial validity and reliability. The second stage that was conducted using different sample of 418 students employed confirmatory factor analysis to establish factorial validity and measurement invariance. A correlated six-factor model (Flexibility, Suitability, Enjoyment, Efficiency, Economic and Social) was fit using maximum likelihood estimation. The internal consistency and item reliability of Mobile Learning Acceptance Measure was found to be at acceptable level for both samples.
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