“…A fifth level was later introduced to calculate the ROI of training (Curado and Teixeira, 2014;Pineda, 2010;Fu et al, 2018;Putra, 2016) which compares the programme's benefits with its costs (Phillips and Phillips, 2016;Fu et al, 2018) and calculates its effects on performance (Sitzmann and Weinhardt, 2019). A systematic process of collecting data (Brown and Sitzman, 2011) and the proper evaluation model can determine whether training is effective (Arthur Jr et al, 2003;Noe, 2010) and thus justifies the allocation of financial resources (Jonny, 2016). Only 5% of firms engage in the fifth level (Srimannarayana, 2010;Ho et al, 2016).…”