The Data Model and Spreadsheet Data
When it comes to spreadsheets—and especially to spreadsheet data that is destined to become corporate data—the data model for this kind of data is the same as the data model representing any corporate data. However, there is one major difference in the role of the data model as it relates to spreadsheet data and as the data model relates to corporate data. When there is a difference between the data model and spreadsheet data, the data model is adjusted. In the case of corporate data, when there is a difference between corporate data and the data model, corporate data is adjusted.
There is an underlying assumption behind this subtle difference: in spreadsheet data, the owner of the spreadsheet is always correct. (Or at least, if the spreadsheet is not correct, only the owner can go back and make corrections to the spreadsheet).
However, with corporate data, if the data is found to be wrong, then the designer of the systems that...