It is rare these days in my experience - it creates an appropriate separation of concerns to have the management alignment distinct (that can be interpreted to be a Sarbannes Oxley requirement.)

There can be budgeting for specific desk profits in the relative bonus pools decided in IT, but bonus makes up a smaller percentage of developer total comp generally unless you are approaching management.

If you are desk dev and hack Excel and Access for the front office that can help your case in regards bonuses, but this isn't true software development of course.