D. Phillip’s Evaluation approach: In the past decade, training professionals have been challenged to provide evidence of how training financially contributes to business. Phillips (1996) suggested adding another level to Kirk – Patrick‟s four level evaluation approach to calculate the return on investment (ROI) generated by training. According to James and Roffe (2000), Plillips‟s five level evaluation approaches translate the worth of training into monetary value which, in effect addresses ROI. Philips‟ framework provides trainers a logical framework to view ROI both from human performance and business outcomes perspectives. However, the measurement goes further, comparing the monetary benefit from the programme with its costs. Although the ROI can be expressed in several ways, it is usually presented as a percent or cost/benefit ratio. While almost all HRD organisations conduct evaluations to measure satisfaction, very few actually conduct evaluations at the ROI level, perhaps because ROI is often characterised as a difficult and expensive process.