argued that the fourth ‘results’ level is only assessing the non-economic impact of training such as employees’
morale, learning, behavioural change and transfer of learning, and also assessing the intangible economic
results within an organisation (Hamblin, 1974; Whitelaw, 1972; Reid & Barrington, 2003). As a result,
researchers proposed that the tangible economic results can be measured in terms of their financial returns and
benefits. And the fifth level of evaluation was suggested to assess the return-on-investment (ROI) on training
programmes (Reid & Barrington, 2003). Building on the above premise, the five levels of the evaluation
process can be clearly illustrated in Figure 5 below.