More seriously
Business processes are continually evolving.
One of the first mistakes IT people make is that they (I) expect people to come to them with a nicely documented petition pleading for something to be different and this is considered once a year and if they feel merciful, it might appear a year after that implemented in a way that solves the documented issue but not what they (I) wanted/needed.
That "beautiful" planned, tested, trained, maintained ERP-DB system may be 100% as far as the tests the group IT have in place, but in many cases the product is less useful than the hokey old macro enabled sheet that intern did last summer.
Yes, spreadsheets do have lots of errors, but if you compared the utility of a spreadsheet and all its issues with the utility of an enterprise solution and all its issues, well it is pretty obvs that if the spreadsheet was not about as bad or slightly less bad, it would not be used.
After a few years there is a string vest (I would have said 'web' or network' but...) of linked hokey solutions that sort of work enough of the time (there is a survivorship bias here - if it failed, the sheets would be gone or the company or both) to keep the business going.
The core issue is in the gap between "Proper solution" and what a business wants. Wants change. People do not know what they want. It is usually what they are offered but with a number of 'alterations'. Once they get those alterations, there are more alterations wanted.
This is dynamic and iterative.
If IT cannot provide the service, and there is a low up-front cost (a helpful young thing who learned excel in college) the business will do it themselves with the tools they have. Most businesses work off numbers. Excel happens to be the dominant tool.
Thus the article.
I put it to you that the issue is not primarily Excel.
It is the IT team's ability to provide the service quickly and at about the same (up front) price as the business.
There are a number of solutions
- take Excel away (you will taken away first)
- teach everyone to program (but there are programmers and ... programmers)
- do something else
Like google sheets where the macro language is a bit trickier and so discourage fledgling foot gunners
Or a *really good* db / reporting tool