Beyond E1's example (sounds weird ) ... We can affirm this:
When you:
I) Plan (real world) -> Good Result (real world) => Good Plan (real world) Ideal/Accurate
II) Plan (real world) -> Bad Result (real world) => Good Plan (fantasy world) Wish/Hope/Frustration
III) Plan (real world) -> Bad Result (real world) => Bad Plan (real world) Cruel/Cold
Sounds obvious, but sometimes we forget. You take accountability in both Scenarios I and III.
Sometimes we discuss in different worlds, that's for sure