I tried this once a few years ago (before I knew better) and it didn't work. I used to think that if I bought a ticket for someone, then I should get the miles! How naive I was. My NW Worldperks account showed "name mismatch" for the segments in question. I then did some research and found the rules prohibit earning miles for someone else...like the previous posters said...the name must match. I have the same name as my father, so we could probably use a common account, but he doesn't fly very often.
Aloha