Simple but true. I think some famous people said something about this. I think true from every vantage point. I think this is also very compatible with the parent post. Some leadership are not very good at creating good incentives. Actually, I've never been in leadership but I suspect it's also just really hard and there's potentially external factors that obviate even the best incentives.
Usually they are structured in ways that can be gamed and the structure is defined by those that benefit most from them being gamed.
But then again, this is a view from the underbelly of corporate life and I may be missing something.