The video tells a joke about a manager and an accountant. It represents well the working dynamics within a company.
The joke says:
A man takes a hot-air balloon ride at a local country fair. A fierce wind suddenly kicks up, causing the balloon to leave the fairgrounds and carry its occupant out into the countryside. Landing in a farmer's field next to a road, the man has no clue how far he has flown or where he is.
Seeing a man walking down the road, he cries out: “Excuse me, sir, can you tell me where I am?” Eyeing the man in the balloon, the passerby says, “You are in a downed balloon in a farmer's field.”
“You must be an accountant, sir,” replies the balloon's unhappy traveler.
“How could you possibly know that?” asks the passerby.
“Because what you have told me is absolutely correct but of absolutely no use to me now,” answers the balloonist.
The accountant then replies, “You must be a manager.”
The balloonist says, “How would you know that?”
The accountant replies, “Because you don't know where you are, you don't know how you got here, you don't know where you're going, and you are exactly where you were ten minutes ago, but somehow, it's now my fault!”