Here are some useful quotes:

• Andrew’s first law of career spotting: Accountants are people who, when confronted with a problem, think “I know, I’ll use [A spreadsheet]”. Now they have two problems.
• [A spreadsheet] is a great prototyping tool, just don’t let it anywhere near your production …

If we look at a spreadsheet as a document we can develop a parser that locates the user-supplied information in that document. Like any language, we'll have to treat some elements of the spreadsheet as pure syntax, little more than punctuation. In the case of embedded formulas, these are elaborate …

See "When a Column is Not a Column " for a rant on failed attempts to scale spreadsheets up into relational databases. Bottom Line: A spreadsheet column is rarely an RDBMS column. Often the SS column's label is a key value, just like the SS row's label, and the cell's value …

While some spread-sheet use is civilized numerical stuff, and other spread-sheet use is merely personal organization, too much spread-sheet use is the poor-person's database management system. I call it the Spreadsheet Schema (SSS), different from normalized relational schema and star schema.

There is a serious problems with people using spreadsheets …