The bean-counters’ software.

There is a nicely judged piece by John Naughton in today’s Business section of  The Observer explaining how the morphing of Dan Bricklin’s ‘spreadsheet analysis’  into Apple II’s VisiCalc and its imitators  Lotus 1-2-3, Microsoft Excel, those ubiquitous pieces of spreadsheet software that have taken the drudgery out of the every day tasks of  budgeting, planning, invoicing, cash flow analysis, accounting and other bureaucratic tasks involving calculations, has a long term effect that:

elevated the once-lowly bean-counter to the board and enabled accountants to run the world.


Dan Bricklin gave the bean-counters a sword, and boy have they learned how to wield it…..


The John Dvorak article to which John Naughton refers, and in which Dvorak argues at some length that not only did the spreadsheet software packages put power into the hands of bean-counters,  it actually enabled them to make “some truly horrible decisions”, is here.

See John Naughton’s online diary


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