When did the comic strip Dilbert switch from parodying business to parodying government?

I think you are correct. I worked for the federal government back in the early 1960's, before I joined the Army. Thereafter, my view of the bureaucracy has been from the outside, though as it has grown, it's hard to avoid. Following my service, I worked primarily as a consultant and was given the opportunity to work with many businesses from one man operations to multinational corporations. What surprised me was the manner in which corporations began looking more and more like government bureaucracies. Employees putting in hours instead of working towards the profitable growth of their organizations. Rules, regulations, and SOP's replacing independent initiative.

CPT Jack Durish - The sense of "ownership" has been on the decline. As we step away from the Sole-proprietor model to the LLC/Corporation mindset (as a protective measure), there is no "ownership" within an Organization, which means that People don't invest themselves in it. Rather they become cogs in the Machine. It promotes the Bureaucracy Mentality.

"It's not my money." There's no personal attachment to making or saving the Company/Organization money, because there's no reward in doing so. In the SP or S-Corp model, when we make/save money/effort/etc, there is "instant" reward, akin to a sales commission. You see things get better.

Sgt Aaron Kennedy, MS - You do not appear old enough to have experienced the business model in a time when employees had a sense of ownership, took pride in their work, and using individual initiative to promote the profitable growth of their organization. I am that old and do remember these things. To be fair, I found it true even in the military service (obviously not profitable growth, but rather mission accomplishment)

CPT Jack Durish - The picture I use from my profile is 16 years old, but I have always "tried" to use an ownership philosophy wherever I worked. I'm a firm believer in the "profit = payroll" philosophy. If there is not profit, I don't get paid, therefore I work to maximize profit wherever I work.