Instead, this review is closer to what accountants call a performance or operational audit, which considers more subjective issues, usually economy, efficiency, and cost - effectiveness. (DevilsAdvocate.com)
So the better we are at thinking our way to a point - of - view on subjective issues, the better off our employer is going to be. (elearningindustry.com)
In any even there is no way to debate this because it is a highly subjective issue. (religion.blogs.cnn.com)