The system went live in March. The spreadsheet still decides.

When a shadow spreadsheet survives a system implementation, it is rarely defiance: it is usually a diagnosis of the system, and worth reading as one.

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A system goes in. Data is migrated, users are trained, the vendor’s implementation consultant signs off, and the project is closed. Eleven months later, the weekly management meeting still opens with someone reading numbers off a spreadsheet that lives on one person’s laptop. Nobody defends this arrangement. Everybody uses it. The instinct is to treat the spreadsheet as a discipline problem: people who won’t let go of the old way. That reading is usually wrong, and it is expensive to be wrong about, because it points at training and mandates…

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