... finds that the organizations investing in training and development programs provide high employee productivity that ultimately contributes towards high‐organizational performance. Research limitations/implications Owing to the research design, the results may exhibit a lack of generalizability...

...Filomena Antunes Brás; Lúcia Lima Rodrigues Purpose This paper aims to analyse two competing approaches to accounting for a firm's investment in staff‐training activities: the accounting and labour economics approach (which argues that no asset should be recognized from training activity...