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.

14 Pages, 4 Colour Figures, 2 Tables

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• Evaluating Financial Model Performance: An Empirical Analysis of Some North Sea Investments