Maybe I'm missing something, but why is that essay "wonderful"? The way I read it, it's a manager who fails, and blames it on the incompetence of his inferiors. It's wishful thinking. A manager's fantasy. It puts the entire blame on the employee. Its bemoaning of lack of accountability is exactly that, lack of accountability.

I realize this entire thread is filled with confirmation bias. What I see is that this essay has its own Wikipedia entry, made it into popular culture, and survived for 117 year, which is quite remarkable. So I would be very interested in reading what makes this essay great, because I fail to understand it.