Not that simple. At the outset of most great enterprise, energy is directed at performance, not product. Then the product takes precedence, then ultimately the result of product, profit.
Along the way, one ceases to do one's best, and starts to do what is necessary, then what does not draw attention to one's self.
In this vacuum of integrity, the format must produce laws, SOPS, and training to entice performance. Then the regs cease to demand performance, and simply serve as warning to meet minimums.
What follows is inevitable, blame replaces integrity, and profit replaces performance.
Culture not important? Whether corporate or societal, culture is everything.
To ignore that is beyond risk, it is an invitation to disaster.