Bottom-line, we're talking about employee behavior. Employees make choices every day. They may choose to work safely, or they may choose to ignore safety. An employee may even work in a work culture that encourages unsafe shortcuts. An unsafe work practice would occur when a worker bypasses those procedures, or uses tags when locks are required.
Management system controls.
They express their expectations and provide verbal feedback about the work that's being accomplished. They write policies, procedures, and rules about work, and they follow those policies, procedures, and rules to set a good example for their workers. Managers have the ability to insist on safe conditions and work practices, or they may allow hazardous conditions and unsafe work practices to exist in their particular work areas. Since management controls the workplace, unsafe conditions and practices may ultimately be the result of a number of conditions. As a result of poor safety supervision, managers may not be properly overseeing work.