We need a new approach to reduce serious occupational accidents. This needs a commitment to secure employer’s safety, characterized by a culture that prevents occupational accidents and appropriates safety expenditure. This study analyzed the factors that relate how a safety management commitment to safety climate in the workplace and safety expenditure affects the generation of occupational accidents. The summary of the result is as follows. First, both safety climate and safety expenditure have direct negative effects on the generation of occupational accidents (-0.136 [p = 0.010] and -0.100 [p = 0.008] respectively). Second, the safety management commitment has no significant direct effect towards generating occupational accidents (p = 0.105). Third, the safety management commitment has positive effects toward both building a safety climate and increasing safety expenditure (0.664 [p = 0.000] and 0.178 [p = 0.000] respectively). The safety management commitment however, has negative effects on generating occupational accidents (-0.090 [p = 0.004] through safety climate and -0.018 [p = 0.004] through safety expenditure). Hence, the safety management commitment has positive effects on decreasing occupational accidents through safety climate and safety expenditure (-0.108 [p = 0.004]). In conclusion, the safety management commitment by employers reduces occupational accidents through its impact on safety climate and safety expenditure in work places. Therefore, in order to reduce accidents, the employer should focus on creating a safety climate and investing in safety expenditure in the work place.