This mindset can spread to higher levels if it's allowed to. At one point during the dot-com bubble the company I worked for was acquired by one where ad sales and biz dev were granted credit for all income and everything else in the company was considered a loss. This was a _financial media_ company and without fresh content the entire thing would have keeled over immediately, but via appearing to hold the purse things had slid to the point that ads and business development had power over almost all decisions. They bought us because they were trying to move into premium subscription products like we did, but we didn't know how bad it was until we found out that every dollar we brought in was attributed to the business development group and on paper our entire subsidiary was a money hole.

From individual employees up to the C-level divisions they judged everything solely on what was easiest to put into a spreadsheet and it destroyed them in less than a year. Sad to say my hope they were unique was wildly optimistic.