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Spreadsheet engineering methodologies are diverse and sometimes contradictory. It is difficult for spreadsheet developers to identify a spreadsheet engineering methodology that is appropriate for their class of spreadsheet, with its unique…

Legacy spreadsheets are both, an asset, and an enduring problem concerning spreadsheets in business. To make spreadsheets stay alive and remain correct, comprehension of a given spreadsheet is highly important. Visualization techniques…

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…

The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…

Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…

This paper discusses spreadsheets documentation and new means to achieve this end by using Excel's built-in "Comment" function. By structuring comments, they can be used as an essential tool to fully explain spreadsheet. This will greatly…

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…

Recognizing that the use of spreadsheets within finance will likely not subside in the near future, this paper discusses a major barrier that is preventing more organizations from adopting enterprise spreadsheet management programs. But…

This management paper looks at the real world issues faced by practitioners managing spreadsheets through the production phase of their life cycle. It draws on the commercial experience of several developers working with large corporations,…

The spreadsheet has been used by the business community for many years and yet still raises a number of significant concerns. As educators our concern is to try to develop the students skills in both the development of spreadsheets and in…

Most organizations today use spreadsheets in some form or another to support critical business processes. However the financial resources, and developmental rigor dedicated to them are often minor in comparison to other enterprise…

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…

This paper offers a brief review of cognitive verbs typically used in the literature to describe standard spreadsheet practices. The verbs identified are then categorised in terms of Bloom's Taxonomy of Hierarchical Levels, and then rated…

The humble spreadsheet is the most widely used data storage, manipulation and modelling tool. Its ubiquity over the past 30 years has seen its successful application in every area of life. Surprisingly the spreadsheet has remained…

There is overwhelming evidence that the continued and widespread use of untested spreadsheets in business gives rise to regular, significant and unexpected financial losses. Whilst this is worrying, it is perhaps a relatively minor concern…

Spreadsheets have been with us in their present form for over a quarter of a century. We have become so used to them that we forget that we are using them at all. It may serve us well to stand back for a moment to review where, when and how…

Accounting and Finance (A&F) Professionals are arguably the most loyal and concentrated population of spreadsheet users. The work that they perform in spreadsheets has the most significant impact on financial data and business processes…

A business case study on how three simple guidelines: 1. Make it easy to check (and maintain) 2. Make it safe to use 3. Keep business logic out of code changed user attitudes and improved spreadsheet quality in a financial services…

Spreadsheets offer a supremely successful and intuitive means of processing and exchanging numerical content. Its intuitive ad-hoc nature makes it hugely popular for use in diverse areas including business and engineering, yet these very…

Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…