If you've never had a boss like Michael, then I'd like to shake your hand because you're one in a million. For the rest of us mere mortals, we find Steve Carell's portrayal of the character Michael hilarious and cathartic; a boss who causes more problems than he solves, is generally clueless and thinks he's competent. Then there is HR man, Toby, who knows everything about the rules but nothing about people or reality, and while he's the administration's top-notch drone, he is also the man you'd most like to avoid. Then there is Dwight, the petty tyrant with no real power, though he is able somewhat to level his abuse on his co-workers while he brown-noses the boss. And then there's the comparatively normal Jim, who survives his bizarre work environment by pulling pranks on the oppressive office troll Dwight, while still able to maintain a decent relationship with equally fun-loving secretary Pam. The rest of the characters have their own quite hilarious personalities that fit perfectly into this very realistic portrayal of the typical workplace. Really just makes you wonder why we tolerate our jobs at all, because there is mostly nothing redeeming about them or the people we work with. The best you can do is be like Jim, and make it entertaining and combat the abuse and oppression with whatever is handy.
The fact is, even Dwight, with all appearances of the best and most obedient of workers, doesn't like the cards he's been dealt any more than the rest of them. This is revealed when he lambastes, ruthlessly, Michael at a roast in honor of the boss, an event put together by Michael; another one of his misguided efforts to make things "better" there at Dunder-Mifflin paper company. The episode is the second part of Stress Relief; Michael decides the stress he's caused is due to people not being able to be honest with him, so he's arranged a roast in his own honor so that people can "open up". Hilarity ensues.
It's a great show, my current favorite. I also like the UK version, which I watch on Netflix periodically.
I saw an episode of the American The Office and recognized it as the offshoot of the British show, which I highly enjoyed. I imagine I'd enjoy this version of it as well :)