This paper reports the results from a study on spreadsheet program use conducted in several departments within a city administration. Fourteen volunteer participants began the study by taking a two-day course on the spreadsheet program in question.

The purpose of the project was to study spreadsheet program use longitudinally in a natural setting. That only three of the fourteen participants became spreadsheet program users made the question of why the others did not start using the spreadsheet program an interesting one.

This paper explores the non-use phenomenon in the context of the spreadsheet program and focuses on four aspects: implementation, organizational support, the spreadsheet program package, and personal and task characteristics. The study suggests that different factors contribute to non-use.