Clearly the company Dilbert is working for needs to do what all large companies do when they realize they are incompetent. Buy a smaller profitable company and tout there success until they impose the same mandates and culture that made the larger one incompetent. ...If CEOs can do this often enough, they can ensure bonuses for crippling small businesses well into their own retirement.
If it wasn't the pointed PHB giving the inspirational speech on excellence, I wouldn't be surprised
if if Scot Adams hadn't lifted it from a popular inspiration seminar. The problem is the PHB has to walk the walk not just talk the talk. Wally's reply is surprisingly honest.