This sounds somewhat aligned with the culture that my manager has fostered where I'm working - just spun a different way: We come up with a target that we plan

This sounds somewhat aligned with the culture that my manager has fostered where I'm working - just spun a different way: We come up with a target that we plan on achieving in 6 weeks and then we have said 6 weeks to execute on that plan. For example, if our goal is to add four features to a product we write it down and the intent is to deliver in six weeks. That being said, no excuses. When it comes time to deliver we should be able to deliver on anything that we committed to. BUT - and I think this is what Steve does a poor job of spinning - it's not that we have to have our original plan fully executed; rather, if we found a problem along the way it's expected that we raise the issue and course-correct. If one of those four features turns out to hit a snag we alert the PMs and generally just cut back our scope. The thing is that we are accountable for our work. Accountability does not mean that you'll necessarily accomplish everything on your plate - it just means that at the end of our timeline we don't throw up our arms and say that it didn't get done. We've been transparent with our stakeholders the entire way and so when something goes awry they knew about it well ahead of time and could do their own expectation management with whomever their stakeholders are - thus putting everyone in a much better position. While I would refrain from calling this a "no excuses" culture - which sounds really dickish and annoyingly managerial - I would say a culture of accountability is an extremely strong and empowering thing. It puts the onus on you to execute but enough latitude to express when execution is no longer feasible within the expected window.