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INDIRECT works irrespective of the OS. What is the formula which you are using and what is the error?
The formula in which I am using INDIRECT is =IF($J$2=INDIRECT(O2&"!D2"),INDIRECT(O2&"!E2"),)
The cell O2 contains 'Sheet Name'
The cell D2 contains B12
The cell E2 contains C12
I get no error message. The formula above appears in its cell as though it were text; none of the references have been resolved. Thank you for responding to this problem. The text strings in $J$2 and in 'Sheet Name'!B12 match, so I expect to see the contents of 'Sheet Name'!C12 in the cell which contains the formula.