Goal theory has expanded understanding of individual differences in learning outcomes, and much of the accepted goal orientation literature authored in domains of physical education and non-linguistic academia has begun to transfer into the sphere of general academic research in Taiwan (Shih, 2005) as well as EFL research (He, 2005; He 2008). While such research is enlightening, a major shortcoming is the untested assumption that goal orientations formulated from non-FL contexts can be directly applied to FL learning in alternative cultural settings. First, the goal orientation frameworks used in Taiwanese research have omitted a possible fourth orientation, work avoidance, which has appeared in more recent studies. Second, it is unknown whether goal orientation inventories created in Western educational contexts can adequately capture the latent traits among Taiwanese EFL learners. Thus, the present stxidy seeks to reevaluate the transfer of goal theory constructs to EFL in Taiwan via exploratory factor analysis. Taiwanese university EFL students (n = 324) were surveyed with a goal orientation questionnaire based on the Was (2006) quadripartite goal framework which includes the work avoidant orientation. Results indicate that a two-factor framework parsimoniously explains the data. The implications for identification of a two-factor framework in contrast to three or four factors identified by studies overseas are that caution is required when adopting goal orientation inventories from other cultural settings, and that a phase of model identification based on factor analytic techniques is required before moving forward with explorations of causality. Suggestions for future research directions are also made.