By Hiran de Silva

The Problem

Across the enterprise landscape, solutions involving Excel, FP&A platforms, and data tools are not evaluated on neutral ground.

Instead, they are:

  • Promoted through social media narratives
  • Shaped by commercial incentives
  • Framed by vendor agendas
  • Reinforced by partial truths tailored to specific audiences

As a result:

  • Conflicting “truths” coexist
  • Limitations are selectively highlighted or hidden
  • Capabilities are either exaggerated or suppressed

There is no independent framework that evaluates these approaches against real enterprise needs.


The Approach

This initiative proposes a scientific, evidence-based evaluation model.

Step 1 — Define Real Enterprise Scenarios

We begin not with tools, but with outcomes.

Scenarios may include:

  • Multi-entity consolidation
  • Global budgeting and review
  • Real-time collaboration
  • Data integrity and auditability
  • Connected operational processes

Each scenario reflects actual enterprise requirements, not isolated technical tasks.


Step 2 — Capture the Full Spectrum of Solutions

For each scenario, we gather solution approaches from across the ecosystem:

  • Social media Excel education
  • Excel “modern techniques” (e.g., Power Query, LAMBDA)
  • Enterprise SaaS platforms (e.g. Anaplan, Workday)
  • Consulting firm methodologies
  • Academic perspectives
  • Independent practitioners

This ensures representation of:

👉 All agendas, not just one


Step 3 — Evaluate Against Stakeholder Needs

Each solution is then evaluated against different stakeholder perspectives:

  • CFO / Finance leadership
  • Operational management
  • IT governance
  • Citizen developers
  • Software vendors
  • Social media influencers

The key question:

👉 Who benefits from this approach—and why?


Key Insight: Truth is Audience-Dependent

A central finding of this framework is:

Many widely promoted “truths” are not universally true—they are conditionally true, depending on the audience’s knowledge and constraints.

Example: The “No Database” Narrative

Some narratives claim:

  • Citizen developers do not have access to databases
  • Database solutions require long IT cycles
  • Governance constraints make them impractical

This is true only within a constrained worldview.

It becomes false when:

  • Users understand tools like Microsoft Access or SQL Server Express
  • Managers support empowered solutions
  • Local or controlled architectures are permitted

👉 The “truth” exists only in the absence of knowledge or permission


Example: Power Query for Consolidation

Widely promoted as a best practice.

But under evaluation:

  • Works well for batch transformation tasks
  • Breaks down in real-time, multi-user enterprise scenarios
  • Introduces architectural limitations when used as a consolidation engine

👉 What is presented as a universal solution is actually context-dependent—and often unsuitable at scale


Key Insight: Technology Adoption is Politically Mediated

Tools are not adopted purely on merit.

They are shaped by:

  • Control structures
  • Organisational power dynamics
  • Risk perception

Example: Power Platform Adoption

Tools like Power Automate are often:

  • Promoted to users as empowerment tools
  • Presented to IT as control systems

In practice:

👉 Adoption depends less on capability…
👉 And more on whether IT chooses to enable or restrict access

This creates a paradox:

The success of a tool can depend on how easily it can be disabled


The Core Conflict

Across all scenarios, a recurring pattern emerges:

  • Some solutions thrive only when alternative knowledge is absent
  • Some narratives depend on limitations remaining invisible
  • Some tools are promoted to audiences for whom they are not actually optimal

This leads to systemic contradictions:

GroupBenefits FromRequires
InfluencersEngagement-driven techniquesSimplicity, repeatability
VendorsReplacement narrativesPerception of Excel limitations
IT DepartmentsControlled platformsRestricted user autonomy
Enterprise LeadersScalable outcomesOften underserved by mainstream narratives

The Objective

This programme does not aim to prove one tool right or wrong.

Instead, it aims to:

  • Reveal where each approach works
  • Expose where it breaks down
  • Identify who it truly serves
  • Highlight hidden assumptions and constraints

The Principle

Start with the outcome, not the tool.

Only then can we:

  • Evaluate solutions fairly
  • Compare competing approaches objectively
  • Make decisions aligned to real enterprise needs

Final Statement

This initiative calls for:

👉 Independent
👉 Structured
👉 Evidence-based

evaluation of Excel and related technologies across the full spectrum of:

  • Tools
  • Techniques
  • Narratives
  • Stakeholders

Because in today’s environment:

The greatest risk is not choosing the wrong tool.

It is choosing a solution based on a partial truth presented as universal reality.

Hiran de Silva

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