Many times throughout the work, Gogol lambasts the bureaucratic structure of 1840s Russia. By naming neither Akaky Akakievich’s workplace nor the Person of Consequence, Gogol points out both that these structures are universal and that they lack individuality. The story begins, “There is nothing in the world more touchy than a department, a regiment, a government office, and in fact, any sort of official body” (304), and the lack of specificity continues from there. The first thing we learn about Akaky Akakievich is that he is a “certain clerk […] in a certain department” (305), and that “among us, a man’s rank is what must be established first” (305). This focus on titles and positions instead of personality is part of what makes “The Overcoat” a work of satire.

The story’s protagonist in many ways belongs to the world in which he finds himself. Akaky Akakievich, a copyist, is a microcosm of bureaucracy—he functions only to perpetuate and recreate what already exists. His downfall comes when he reaches for and appreciates something new, unique, and beautiful: a handmade overcoat. Gogol critiques Russian bureaucracy by pointing out how incompatible works of beauty or individuality are with its nameless and faceless structure.