Kotter lists the reasons why organizations fail to change organizational culture. One reason is the failure to anchor changes in company culture. In the context of the Army as a corporation, MC ideals have not taken hold because subordinate leaders do not adhere to MC principles at lower levels; in particular, enabling subordinate leaders to exercise disciplined initiative and accept prudent risks. The Army has created a leadership culture driven by oversight from the highest levels of leadership to ensure their directives are carried out with little deviation. This type of leadership is very risk averse and stifles the desire of subordinate leaders to take any initiative to implement an alternative action plan dictated by conditions in the market.