Managers thinking in financial outcome measures should understand that learning and development interventions and creating a culture of learning are important. The present research should lead to unite research from psychology and management scholars. Individual perceptions as well as the employee's performance should be explored from a behavioral and financial side more thoroughly. Last but not least, we have to keep in mind that even if HRD is perfectly organized, implemented and perceived and employees have the best skills and are very motivated, they need to have to opportunity within their work environment to apply their skills and knowledge to develop a new mode of performing.