Abstract:
This study examines the need for HR-led workforce readiness assessments in ERP-driven digital
transformation, with particular emphasis on spreadsheet dependency as a hidden barrier to system adoption.
Although ERP implementation failures are frequently attributed to technical and change management issues,
limited attention has been given to the behavioral risks associated with employees’ long-standing reliance on
spreadsheet-based work practices. Using a practitioner-reflective case study approach, this paper draws on
observations from seven ERP implementation projects across manufacturing and service sector organizations in
Sri Lanka over a ten-year period. The findings reveal a counterintuitive pattern in which employees with high
spreadsheet proficiency, rather than those with low digital literacy, demonstrated the strongest resistance to ERP
adoption. These employees frequently maintained shadow systems, relied on parallel spreadsheet environments,
and delayed post-go-live stabilization, thereby undermining the intended benefits of enterprise integration. In
response, the paper proposes an HR-led Workforce Readiness Assessment framework incorporating an Excel
Dependency Audit to identify workforce-related risks during the pre-implementation stage. Furthermore, the study
introduces the Digital Workforce Readiness Index (DWRI), a structured diagnostic framework designed to
measure workforce readiness across dimensions including spreadsheet dependency, system adoption readiness,
digital literacy, and process standardization acceptance. The paper argues that integrating HR into early ERP
planning can improve implementation realism, support targeted change management interventions, and reduce
adoption-related delays. The study contributes to the growing discourse on the strategic role of HR in digital
transformation and offers practical implications for ERP project teams and organizational change practitioners.
