English
Related papers

Related papers: Impact of Errors in Operational Spreadsheets

200 papers

A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…

Software Engineering · Computer Science 2010-01-26 David Colver

The wealth of functionality in the Excel software package means it can go beyond use as a static evaluator of predefined cell formulae, to be used actively in manipulating and transforming data. Due to human error it is impossible to ensure…

Software Engineering · Computer Science 2012-10-22 Colin A. Kerr

The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…

Human-Computer Interaction · Computer Science 2008-03-10 Michael Purser , David Chadwick

Spreadsheet users regularly deal with uncertainty in their data, for example due to errors and estimates. While an insight into data uncertainty can help in making better informed decisions, prior research suggests that people often use…

Human-Computer Interaction · Computer Science 2019-05-31 Judith Borghouts , Andrew D. Gordon , Advait Sarkar , Kenton P. O'Hara , Neil Toronto

Most organizations use large and complex spreadsheets that are embedded in their mission-critical processes and are used for decision-making purposes. Identification of the various types of errors that can be present in these spreadsheets…

Software Engineering · Computer Science 2011-11-30 Zbigniew Przasnyski , Linda Leon , Kala Chand Seal

Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on…

Human-Computer Interaction · Computer Science 2008-03-10 Brian Bishop , Kevin McDaid

Spreadsheets are widely used in industry, even for critical business processes. This implies the need for proper risk assessment in spreadsheets to evaluate the reliability and validity of the spreadsheet's outcome. As related research has…

Software Engineering · Computer Science 2017-04-06 Thomas Reschenhofer , Bernhard Waltl , Klym Shumaiev , Florian Matthes

Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated…

Human-Computer Interaction · Computer Science 2008-07-22 Thomas A. Grossman

There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…

Software Engineering · Computer Science 2008-09-19 Eric Perry

Spreadsheets are widely used, and studies have shown that most end-user spreadsheets contain nontrivial errors. To improve end-users productivity, recent research proposes the use of a model-driven engineering approach to spreadsheets. In…

Human-Computer Interaction · Computer Science 2011-12-20 Laura Beckwith , Jácome Cunha , João Paulo Fernandes , João Saraiva

Among the multiple causes of high error rates in spreadsheets, lack of proper training and of deep understanding of the computational model upon which spreadsheet computations rest might not be the least issue. The paper addresses this…

Human-Computer Interaction · Computer Science 2024-12-31 Karin Hodnigg , Markus Clermont , Roland T. Mittermeir

We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…

Human-Computer Interaction · Computer Science 2008-03-10 Kenneth R. Baker , Stephen G. Powell , Barry Lawson , Lynn Foster-Johnson

This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. The taxonomy…

Software Engineering · Computer Science 2024-12-24 Kamalasen Rajalingham , David R. Chadwick , Brian Knight

Heavy use of spreadsheets by organisations bears many potential risks such as errors, ambiguity, data loss, duplication, and fraud. In this paper these risks are briefly outlined along with their available mitigation methods such as:…

Software Engineering · Computer Science 2016-02-22 Mahmood H. Shubbak , Simon Thorne

In traditional usability studies, researchers talk to users of tools to understand their needs and challenges. Insights gained via such interviews offer context, detail, and background. Due to costs in time and money, we are beginning to…

Human-Computer Interaction · Computer Science 2018-02-01 Kelly Mack , John Lee , Kevin Chang , Karrie Karahalios , Aditya Parameswaran

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

The Cell Error Rate in simple spreadsheets averages about 2% to 5%. This CER has been measured in domain free environments. This paper compares the CERs occurring in domain free and applied domain tasks. The applied domain task requires the…

Human-Computer Interaction · Computer Science 2008-04-08 Richard J. Irons

Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of…

Computers and Society · Computer Science 2024-12-31 Nancy Coster , Linda Leon , Lawrence Kalbers , Dolphy Abraham

Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might…

Computers and Society · Computer Science 2024-12-31 Roland T. Mittermeir , Markus Clermont , Karin Hodnigg

A huge amount of data is everyday managed in large organizations in many critical business sectors with the support of spreadsheet applications. The process of elaborating spreadsheet data is often performed in a distributed, collaborative…

Software Engineering · Computer Science 2011-11-30 Pierpaolo Baglietto , Martino Fornasa , Simone Mangiante , Massimo Maresca , Andrea Parodi , Michele Stecca