This is so much like my career. So many ideas and accomplishments of mine have become those of my management. My file drawers are lined with certificates, and my desk littered with trophies and a chanchito. If I could only get the consultant fee and crown! ;o)
What is not shown is that Dilbert stole or donated the time to investigate his idea, as he had no support or budget from management for his improvement proposals. Now he has to package it as a "proof of concept exercise" to have some hope that he can avoid punishment for lack of focus o management defined objectives.