Which of the Following Statements About Developing Reward System Is

Which of the following statements about developing reward system is incorrect?

A) The key benefit of a profit sharing plan is to encourage employees to think like owners
B) The key benefit of gain sharing plan is to introduce equity,ensuring the employees who contribute to the business can get a share of the gains
C) The key benefit of an employee share plan is to reduce free-riding problems.
D) The key benefit of an individual-based incentive system is to highlight improve expectancy and instrumentality