Do You Want Your Boss's Job?

I'm a member of the IMA (Institute of Management Accountants), I'm working on getting my CMA.  They had an interesting article on their site this week about wanting your boss's job.  75% of the people they surveyed wouldn't want their boss's job.  They sighted reasons like having to make difficult unpopular decisions.  I think it depends on your age and what position you hold.  they also said 65% of the people don't believe they could do  a better job than their boss.  That made we wonder do you think you could do a better job than your boss?  Do you want their job?  Send me a comment and I'll tally my own survey results.