When service firms provide T&D opportunities to their service employees, it is
important that they consider how the field differs across cultures. First, the literature
illustrates that national cultures place a different importance on T&D. For example,
they are viewed favorably in Spain (Lucio & Stuart, 2003) and Austria (Vob, 1993).
However, there is a negative attitude toward training in Nigeria as employers view
training as a waste of financial resources (Akanji & Bankole, 2007).