It’s always tricky to impute “primary purpose”, but from what I saw, the incentive effect was mentioned often, but nobody really believed it. There’s just no way that any individual to tell if they had impact on that dimension. I’d say the finance and reporting aspects (it’s not part of your salary, and is separate in many corporate reports) are probably more important in keeping it universal.
It’s always tricky to impute “primary purpose”, but from what I saw, the incentive effect was mentioned often, but nobody really believed it. There’s just no way that any individual to tell if they had impact on that dimension. I’d say the finance and reporting aspects (it’s not part of your salary, and is separate in many corporate reports) are probably more important in keeping it universal.