‘Good-morning; good-morning!' the General said
When we met him last week on our way to the line.
Now the soldiers he smiled at are most of 'em dead,
And we're cursing his staff for incompetent swine.
‘He's a cheery old card,' grunted Harry to Jack
As they slogged up to Arras with rifle and pack.
But he did for them both by his plan of attack.
The soldiers blame the next-in-line officers, perhaps impressed with the General, unsure of where the responsibility lies for the dire decisions that were made and resulted in such terrible casualties. 
 The language of the men is imitated in the contemptuous “incompetent swine”.
The General