Everyone leaves, they have no partners and it’s all run by college grads?
Just thinking through the premise of: Big4 folks arent capable of high level thinking that’s why they leave for “greener pastures”, implies that the “greener pasture” employees are less competent than the Big4. Otherwise, why would they hire folks from Big4?
No professional organization that depends on Tool A to make things with real consequences should be using Tool B? /pedantry
An argument could be made that no organization should use Excel/Sheets for anything with "real" consequences.
I agree that Excel is stronger than Sheets in some regards, but Sheets with App Script and a little JavaScript knowledge goes a loooong way towards empowering people to build useful things collaboratively.