“Management by objectives tells a manager what he ought to do. The proper organization of his job enables him to do it. But it is the spirit of the organization that determines whether he will do it.”
Drucker argued that practices or behaviors lead to top-performing organizations. The practices develop a culture that motivates and rewards performance and results. Employees and customers are proud of their relationship with these companies.
Top-performing organizations are exciting places. They motivate performance and results. They have high standards, tolerate mistakes, and judge and reward performance.
(The Practice of Management, chapter 13)