It depends on what is meant by "failure" and by "acceptance".<p>I guess some people need simplistic slogans/mantras to get motivated. At one start-up I worked in, the founder frequently ended his emails with the phrase "Failure is NOT an option!" Well, obviously, it was "an option" because that is exactly what happened to the start-up (if you define "failure" as no longer existing). On the other hand, everyone had a great time, learned a lot, and are or will use the experience of "the failure" to succeed in another context in the future.<p>I generally don't have a problem with such slogans-- whatever floats your boat is fine for me. But for heaven's sake, please don't put it on a T-shirt and expect your employees to wear it proudly, it is embarrassing to folks who take a pragmatic point of view.