The problem is that spreadsheets are an unstructured programming tool. It's like BASIC with all its GOTOs, index-only loops, etc vs C with proper functions an

The problem is that spreadsheets are an unstructured programming tool. It's like BASIC with all its GOTOs, index-only loops, etc vs C with proper functions and control structures. You can have a structured spreadsheet but it requires discipline that almost no person (and certainly no organization) has.