A safety culture cannot be invented by a manager with an MBA, it requires investment. For example. A safety incident occurs, it is subsequently either handled well or badly by management. The ability of management to deal with it well depends on their experience, training, and (I hate to say it) paranoia. The word gets out, and future events will either be honestly reported or hidden accordingly. As time goes on, the safety culture (or lack therof) develops. An airliine management cannot "pretend" to have a good safety culture. Staff talk to each other. The only way to appear to have a good safety culture is to actually have one.
There have been attempts in the past to encourage staff to report errors, non-compliance, etc. whether their own or others, in order to avoid "the holes lining up". Ideally, these are fixed at the earliest time possible and a "no blame" situation exists.
A safety culture relies upon everybody understanding how things work and what is trying to be achieved, but it only takes one individual along the line to undo everything that has been built up, mainly trust.
While everyone else has done their job along the way, a manager somewhere decides that blame should be attributed to an individual so in some way, that individual should be punished. Therefore the system fails and the safety culture is diminished.
Additionally, when errors or non compliance are reported, it's up to managers to be proactive in getting the "system" to work as it should.
Sadly, some managers succumb to the pressures of higher managers who regard some safety situations as trivial.