I watched the show Undercover Management right after the Super Bowl and had some initial thoughts as it relates to all the business environments I've been in.

First off, upper management will never, ever, have the pulse on a company. No matter how much the CEO and the lead dog walks the hallway, how often will that executive get to know the guy that takes out the trash? 

If those executives exist, they are rare.

At the end of the day, it's all about the numbers. Whether it's billable hours, volume or clock punching, business is all about numbers and the top executives are in charge of the numbers -- nothing else really matters because they, themselves are held accountable for the numbers.