The Reification of an Incorrect and Inappropriate Spreadsheet Model

Abstract

Once information is loaded into a spreadsheet, it acquires properties that it may not deserve. These properties include believability, correctness, appropriateness, concreteness, integrity, tangibility, objectivity and authority. The information becomes reified. We describe a case study through which we were able to observe at close hand the reification of a demonstrably incorrect and inappropriate spreadsheet model within a small non profit organisation.