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All issuesVolume 341, Issue 4IT NewsCxO

A Spreadsheet Is Not A Strategy

CIO, Thursday, August 27th, 2026

Cost-cutting that looks good on a spreadsheet can quietly erode the people, flexibility, and resilience that keep IT running.

Steven Goodman of Marquette University argues that leaders who optimize visible cost reductions often miss the hidden expenses of that thinking.

Outsourcing vendors deliver contractual obligations but not the institutional knowledge lost when experienced engineers leave. He cites GE Medical Systems creating a 'Specials' department to handle unexpected customization, illustrating how built-in headroom prevents costly emergency responses.

He warns that salaried time appears 'free,' enabling burnout through endless meetings, and that CIOs who succeed by spreadsheet metrics can preside over deteriorating organizational resilience.

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