See Golden State Warriors coach Steve Kerr as an exception to the rule. He won five NBA championships as a player and two as a coach. See Larry Bird, the only person in the history of the NBA to be named Most Valuable Player, Coach of the Year, and Executive of the Year, as an uber exception.
But for the most part, history is littered with great athletes who try and fail to become great coaches. The same is true for great athletes who try, and fail, to become successful executives or team owners. The perspective shift required is massive. The skills required are too different.