Monitors and evaluates managerial and company performance.

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Unlike the managerial techniques of targets and performance management, this has the potential to ginger up the public services through real competition.

ECONOMIST: Blair's government

There was certainly a quick rebound in performance that is the norm with any managerial change, and Di Matteo did take the team on to the FA Cup and Champions League double against improbably long odds.

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Still, the "managerial" accounting provides a glimpse of GM's performance in its first few months out of bankruptcy.

FORBES: Autos

Such companies diversify their business (a policy normally associated with managerial empire-building), increase the pay of executives and weaken the link between pay and performance.

ECONOMIST: Management pay