Senior management don't care how targets are reached, as long as they are reached. All they care about is the here and now - bill the client for whatever you can, doesn't matter if the client leaves the following year. They're tripping over dollars to pick up pennies.
There is NO concept of investing in client relationships.
During my time at TMF, I witnessed people being told to bill for work that had not been performed. I also saw people double charging clients for the same work.