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I delivered a presentation on Metrics and measurement at the Service Desk Institute conference in the UK. To my surprise, the most lively discussion topics were more about how well the service desk communicates with end users, than about metrics.
If you define an incident as "... interruption to an IT service..." then you're not really focussing on customers. One of my clients has a much more business-focussed definition, and this drives completely different behaviours...
Delivering services isn’t something that is unique to IT. We know good service when we receive it, and so do our customers. If you focus on service levels and processes your customers will never see you as more than an internal cost centre; if you focus on outcomes and customer experience instead then you can become a valued partner.