[7] He also credits several thinkers in his book with influencing his own thinking; most notably: W. Edwards Deming, Michael Polanyi, and his father, Fred C. Koch.

After being unable to find contracts in the U.S., his father had spent time developing petroleum cracking plants in the Soviet Union in the 1920s under the communist regime of Joseph Stalin.

"[8] Koch describes himself as a scientist[9] and uses his self-proclaimed vast knowledge of wide-ranging topics such as history, politics, government, economics, psychology, human action and technology by demonstrating the ways that each affects business management, decision making, and profitability.

The book itself is not so much a how-to on running a business, but rather a philosophical treatise on effective management practices; "a way of thinking—of looking at the world and making decisions based on specific principles.

"[5] One Forbes magazine reviewer noted that, "Readers expecting a recipe book for business success will be disappointed, but those of a more philosophical bent will find Koch's observations fascinating.