The failed Wells Fargo plan focused on the benefit of opening new accounts. The CEO stated that eight accounts per person were the right number, because “eight is great.” It seems that no one was specifically required to ensure those accounts were needed, valuable, or even real. The metric was “more accounts,” the goal was “eight.” Plan designers, I am sure, thought the plan was clear and that people would not cheat. But success depended only on the expectation that people would do what the plan intended them to do. Incentive plans seldom work when founded only in dreams and hope.