The game begins by tasking the player with 32 objectives, which serve a tutorial function. The completion of each task earns free money, with the tasks ranging from "Use WASD to move the camera" to "Add a new elevator" or "Build 15 floors." These training objectives seem neutral enough, except to note that they impose massive growth - it's not really an option for the player to run a tiny 4-8 person start-up, or a smaller mom and pop shop, without giving up a ton of free money and being continually pestered to advance in the objectives.
The business simulation is fairly straightforward. Hire workers to increase cash flow, hire supervisors to increase worker efficiency, and hire janitors/IT to maintain the building. Additional roles such as researcher (decreases wait time before gaining access to new promotional ranks), HR worker (improves happiness, keeping workers in the office longer hours), and Accountant (increases financial value of every worker) give the office more diversity. But, without time pressure, these merely become a way to slightly optimize how quickly the player progresses towards an unclear, undefined goal.
There's no opportunity to select nor determine through gameplay the type of business that the player's corporation is in. It's a one-size-fits-all, could-be-any-company generic work environment filled with "Workers" that are working. Though this is most likely an abstraction adopted to free the developers from per-industry nuances, leaving details to player imagination, as a stretch it might be interpreted as reinforcing the idea that all corporations are indistinguishable from one another.
The artwork, done by Flash animator Jimp, seems to have more to say than the game's mechanics. People working at computer terminals rock back and forth, jamming on keys, and as they do paper flies out the back of the machine into a bottomless trashcan behind the desk. Their work seems wasteful, and it's not clear what, if anything, they're doing or producing of value. When supervisors stand behind employees to motivate them, they don't offer encouragement, but rather go through an animation beating the employees over the back with a black baton.
Presumably - although the exact effect is hard to read through the busy action and interface - the beatings would reduce employee happiness; however, since that is the only employee efficiency number depicted, the beatings are likely increasing worker happiness. The art, which seems blatantly critical of the business world, seems functionally disconnected from the fairly neutral game mechanics and fiction.
In the long run, the way rooms of employees get upgraded to help employees of a particular type encourages placing employees of similar kind in the same room, although this seems more a side effect of a game-simplifying contrivance than a message about business. As with any game involving cash flow, the player has to take a hit to the day's earnings to increase money in the long run, although the way it's presented here - especially with lack of competitive or time pressures - there's really no way to not get this right just by obeying the tutorial objectives.
What is the game like after the objectives? Unfortunately, the game breaks too frequently for me to offer any answer to that question at this time. Every one of my play attempts ended with the game state getting trapped in a tight loop, an elevator getting stuck above the building, and/or a background graphic not updating. Frequently, mouse control would cease working for onscreen the buttons, requiring clicking to and from other windows to regain control over the menus. This breakage is an unfortunate reminder of the complexity in software development, and that when a company outpaces what it can do correctly, the message or meaning can get buried beyond consumer reach. There is arguably a meta reading to the game's technical failures, though: did the company not have enough HR workers and office decorations to keep the developers happy?
Perhaps there were there not enough supervisors beating them?