Pointer to article:
"Politically, it's devastating to take away the spreadsheets from the end user," [Mike Thoma, vice president of marketing at South San Francisco-based Actuate] said. "But on the other hand, you don't want to go to jail."
"Excel is the cocaine of finance," [Gerald Baltrusch, IT director at The Tile Shop LLC, a Plymouth, Minn.-based tile retailer] said. "Once you start using it to calculate your final numbers, you can't stop."
Apparently, input errors are criminal offenses in some jurisdictions.