See http://www.jargon.net/jargonfile/r/ratdance.html

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I like "All too many find the perverse incentives and Kafkaesque atmosphere of Dilbert's mythical workplace reflective of their own experiences."

What more can one say?

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One can say that Dilbert's workplace is, unfortunately, not mythical.  It is in fact the Pacific Bell (now SBC Communications) campus at San Ramon, California.  The model for the Pointy-Haired Boss is, likewise, not only real but singular: if he has acquired some supplementary characteristics from other known offenders, he remains recognizable.  But, as with "You-Know-Who," there is an understandable reluctance to say "Voldemort" -- albeit for different reasons: the man is suspected of being litigious.  
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