[Hasu]

That's true, and there's going to be a spectrum of measurement, from very measurable roles to roles that are almost impossible to measure. I'd say even in the sales case, something that isn't getting measured is how much a good salesperson can rely on other parts of the organization to answer questions for customers that can make the difference in landing the sale or not. That attribution usually goes entirely to the salesperson, when someone else's knowledge was key to the transaction. It's a team effort.

This is most obvious when you take the extreme case of looking at the department level - sales and marketing are "responsible" for 100% of the revenue, but if you delete legal, support, R&D, HR, and finance, your revenue goes to zero pretty quickly.