t is a simple matter of geometry.
In an ideal world the stylus would follow a straight line from disc edge to spindel (radial). This would require a parallel tracking arm (difficult to engineer and expensive) or a pivoted arm of infinite length (impractical).
With a pivoted arm of any useable length the stylus will track in an arc that is close to, but not quite on the straight line ideal. By varying the position of the arm mount and applying an offset to the headshell the designer can minimise the variarion from the straight line ideal. Many arms have a sloted mounting arrangement in the headshell to offer fine adjustment to minimise this variation.
This is usually adjusted using an alignment protractor, which can be anything from a simple piece of printed card to an elaborate mechanical device like this...