The document presents a diagram that illustrates how responsibilities and problems are passed down through the levels of a consulting firm, like shit rolling downhill. At the top is the client, who generates the initial problems. Partners avoid responsibility, and the problems roll down to senior managers and managers. Eventually, the most problems land on and cover the consultants. Analysts are initially shielded from problems by their ignorance, but uncover more problems that they hide, allowing these problems to ferment over time.