The Reification of an Incorrect and Inappropriate Spreadsheet Model

TL;DR

This paper examines how incorrect and inappropriate spreadsheet models become reified and perceived as more credible within organizations, through a detailed case study.

Contribution

It highlights the phenomenon of reification of flawed spreadsheet models and provides empirical evidence from a real-world case study.

Findings

Incorrect spreadsheet models can become reified and trusted.

Reification can lead to unwarranted confidence in flawed data.

Case study demonstrates the process of reification in practice.

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.