The spreadsheet is a tool, but it is also a worldview — reality by the numbers… Because spreadsheets can do so many important things, those who use them tend to lose sight of the crucial fact that the imaginary businesses that they can create on their computers are just that — imaginary. You can’t really duplicate a business inside a computer, just aspects of a business. And since numbers are the strength of spreadsheets, the aspects that get emphasised are the one easily embodied in numbers. Intangible factors aren’t so easily quantified.
Excerpt from: The Tyranny of Metrics by Jerry Muller