Most managers have some conception of at least some of the types of decisions they must make. Their conceptions, however, are likely to be deficient … - Russell L. Ackoff

Data is raw. It simply exists and has no significance beyond its existence (in and of itself). It can exist in any form, usable or not. It does not have meaning of itself. In computer parlance, a spreadsheet generally starts out by holding data.

The less sure managers are of their opinions, the more vigorously they defend them. Managers do not waste their time defending beliefs they hold strongly – they just assert them. Nor do they bother to refute what they strongly believe is false.

[Mistake 2:] Managers need all the information they want. Most MIS designers "determine" what information is needed by asking managers what information they would like to have. This is based on the assumption that managers know what information they need and want.