Earlier quoted context omitted.
I’m not convinced there’s a such thing as “correct usage of excel.” What a lot of companies do is just scare entry level employees into being very careful. My friend’s girlfriend works at a place like this and people just accept all the problems with manually editing large spreadsheets because “that’s just life.” Anything in excel is a hack and most of its users don’t know any better.
What's your solution? That the manager who wanted some report comes to you and begs you to do it and in 6 months it's finally delivered and all wrong?
The manager goes to the people, who really know how to make a report (maybe that is "accounting"?) and asks them to make the report taking into account some single report specific things that they talk about. Then those people, who know how to do it deliver. They might have someone in their team, who knows how to work with dataframes, which would come in handy. Those people store the program written to generate the report from the data and are ready to modify when more is requested. Instead of doing code in Excel, they simply write their code in whatever language they use to process spreadsheets or other data sources.
If they have knowledgeable people there, it will take no longer than coding something up in Excel and will be more reliable.