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Spreadsheet tools are widely accessible to and commonly used by K-12 students and teachers. They have an important role in data collection and organization. Beyond data organization, spreadsheets also make data visible and easy to interact…

Other Statistics · Statistics 2025-06-05 Oren Tirschwell , Nicholas Jon Horton

The purpose of this paper is to revisit the Panko-Halverson taxonomy of spreadsheet errors and suggest revisions. There are several reasons for doing so: First, the taxonomy has been widely used. Therefore, it should have scrutiny; Second,…

Software Engineering · Computer Science 2008-09-23 Raymond R. Panko

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…

Computers and Society · Computer Science 2018-02-01 David Birch , David Lyford-Smith , Yike Guo

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

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

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…

Human-Computer Interaction · Computer Science 2010-09-30 Dermot Balson

Spreadsheet engineering adapts the lessons of software engineering to spreadsheets, providing eight principles as a framework for organizing spreadsheet programming recommendations. Spreadsheets raise issues inadequately addressed by…

Software Engineering · Computer Science 2024-12-31 Thomas A. Grossman

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

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…

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

The use of spreadsheets in industry is widespread. Companies base decisions on information coming from spreadsheets. Unfortunately, spreadsheets are error-prone and this increases the risk that companies base their decisions on inaccurate…

Software Engineering · Computer Science 2018-09-03 Bas Jansen , Felienne Hermans

A new MS Excel application has been developed which seeks to reduce the risks associated with the development, operation and auditing of Excel spreadsheets. FormulaDataSleuth provides a means of checking spreadsheet formulas and data as…

Human-Computer Interaction · Computer Science 2008-07-21 Bill Bekenn , Ray Hooper

Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…

Software Engineering · Computer Science 2008-05-29 Raymond J. Butler

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…

Computers and Society · Computer Science 2024-12-31 David A. Banks , Ann Monday

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

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…

Human-Computer Interaction · Computer Science 2008-02-28 Thomas A. Grossman , Ozgur Ozluk

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

Spreadsheet programs, artifacts developed by non-programmers, are used for a variety of important tasks and decisions. Yet a significant proportion of them have severe quality problems. To address this issue, our previous work presented an…

Software Engineering · Computer Science 2024-12-31 Yirsaw Ayalew , Roland Mittermeir

This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle,…

Software Engineering · Computer Science 2024-12-31 Raymond R. Panko

Spreadsheets are commonly used in organizations as a programming tool for business-related calculations and decision making. Since faults in spreadsheets can have severe business impacts, a number of approaches from general software…

Software Engineering · Computer Science 2018-05-29 Patrick Koch , Konstantin Schekotihin , Dietmar Jannach , Birgit Hofer , Franz Wotawa

Human error research on overconfidence supports the benefits of early visibility of defects and disciplined development. If risk to the enterprise is to be reduced, individuals need to become aware of the reality of the quality of their…

Human-Computer Interaction · Computer Science 2008-03-25 Patrick O'Beirne