Marketing rewards

Marketing is defined in any number of ways by lots of different people, but they all talk about generating sales opportunities and most with an emphasis on profitability.

The question I have here is should marketing’s reward be based on the sales volumes and values achieved?

There are arguments both ways:

Yes: it is the role of Marketing to develop high quality sales opportunities that have a good chance of converting to a sale and generating profit for the business. If the Marketing is being done right, there should be plenty of profit and therefore Marketing will be well rewarded.

No: The role of Marketing is, indeed, to generate high quality sales opportunities, but there are too many factors outside the control of Marketing that can impact the conversion rate.

What are your thoughts?