The Boss sits at a table, his hands folded together and says, "We're going to try something called 'open book management.'" The Boss looks to Dilbert and Wally and syas, "We'll teach you to read the finacial statements of this company. It's all very motivating." Wally looks at a report and says, "... and our CEO got paid more than the entire capital budget." Alice says, "Is this what motivation feels like?"