To the accounting department it is perfectly rational. In the accounting department everybody is an identical square in the spreadsheet. In the spreadsheet, if

To the accounting department it is perfectly rational. In the accounting department everybody is an identical square in the spreadsheet. In the spreadsheet, if square "A23" takes n hours to accomplish a task, the spreadsheet tells them they saved n x 0.2. This means that the longer it takes square "A23" to accomplish a task, the more the company appears to "save" in the spreadsheet.