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One underlying reason why cultural change often fails to succeed is that the new situation is unknown to the participants. If this is added to existing beliefs, such as the belief that the current situation is as good as it gets, then there is little real need to change and failure is almost certain.”
Safety Culture – Theory and Practice P Hudson.
This excellent paper provides several views as to the problem areas.
The need for SMS can be regulated, created, inspected, and overseen, but unless action follows the words - walk the talk, attitude, or particularly by checking the processes’ functioning, then safety improvement is wedged between ‘planning’ and ‘action’; page 9.