Spreadsheet good practice: is there any such thing?

Abstract: Various techniques for developing spreadsheet models greatly improve the chance that the end result will not contain basic mechanical errors. However, for every discipline in which a given technique is useful, there is likely to be another in which the same technique works badly. As a result, the author urges that EuSpRIG does not succumb to internal or external pressures to champion a particular set of "best practices", because no such set is optimal in all spreadsheet applications.