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In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…

Computers and Society · Computer Science 2008-03-10 V. R. Vemula , David Ball , Simon Thorne

Spreadsheets are software programs which are typically created by end-users and often used for business-critical tasks. Many studies indicate that errors in spreadsheets are very common. Thus, a number of vendors offer auditing tools which…

Software Engineering · Computer Science 2012-12-03 Daniel Kulesz , Sebastian Zitzelsberger

Various techniques for developing spreadsheet models greatly improve the chance that the end result will not contain basic mechanical errors. However, for every discipline in which a given technique is useful, there is likely to be another…

Human-Computer Interaction · Computer Science 2010-01-25 David Colver

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…

Software Engineering · Computer Science 2008-03-10 Raymond R. Panko

Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name…

Software Engineering · Computer Science 2010-08-26 Thomas A. Grossman , Ozgur Ozluk

Thanks to their flexibility and capability to perform different tasks and organize data in the best form and format, spreadsheets are widely used in different organizations and by different end users. Many business organizations rely on…

Software Engineering · Computer Science 2019-12-20 Ali Aburas

The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…

Software Engineering · Computer Science 2011-02-19 Yirsaw Ayalew , Markus Clermont , Roland T. Mittermeir

While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…

Digital Libraries · Computer Science 2023-12-15 Martin J. O'Connor , Marcos Martínez-Romero , Mete Ugur Akdogan , Josef Hardi , Mark A. Musen

Several complexity metrics are described which are related to logic structure, data structure and size of spreadsheet models. They primarily concentrate on the dispersion of cell references and cell paths. Most metrics are newly defined,…

Software Engineering · Computer Science 2008-02-28 Andrej Bregar

This paper demonstrates a methodology to help practitioners maximise the utility of complex multidisciplinary engineering models implemented as spreadsheets, an area presenting unique challenges. As motivation we investigate the expanding…

Software Engineering · Computer Science 2014-01-21 David Birch , Helen Liang , Paul H J Kelly , Glen Mullineux , Tony Field , Joan Ko , Alvise Simondetti

Past research shows that spreadsheet models are prone to such a high frequency of errors and data security implications that the risk management of spreadsheet development and spreadsheet use is of great importance to both industry and…

Human-Computer Interaction · Computer Science 2008-02-26 David Chadwick

There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…

Computers and Society · Computer Science 2024-12-31 Mukul Madahar , Pat Cleary , David Ball

This paper presents the findings of a case study of spreadsheet use in a higher education institution in the UK. The paper considers the use of spreadsheets in two units of the organisation, academic registry and finance. Spreadsheet use is…

Computers and Society · Computer Science 2019-09-18 Simon Thorne , Jamie Hancock

It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors…

Software Engineering · Computer Science 2010-01-26 David Nixon , Mike O'Hara

The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…

Software Engineering · Computer Science 2010-09-16 Ben G. Rittweger , Eoin Langan

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

Testing is a vital part of software development, and spreadsheets are like any other software in this respect. This paper discusses the testing of spreadsheets in the light of one practitioner's experience. It considers the concept of…

Software Engineering · Computer Science 2008-07-22 Louise Pryor

One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…

Software Engineering · Computer Science 2015-03-02 Jácome Cunha , João Paulo Fernandes , Rui Pereira , João Saraiva

Spreadsheets are widely used in industry, because they are flexible and easy to use. Sometimes they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the quality of…

Software Engineering · Computer Science 2012-09-18 Felienne Hermans , Martin Pinzger , Arie van Deursen

In Part 1, we showed how to develop a conceptual model of a problem involving variables of multiple dimensions, like Products, Regions, Sectors and Months. The conceptual model is presented as a Formula Diagram, giving a global view of the…

Software Engineering · Computer Science 2019-09-04 Paul Mireault