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Numerous knowledge workers utilize spreadsheets in business, accounting, and finance. However, a lack of systematic documentation methods for spreadsheets hinders automation, collaboration, and knowledge transfer, which risks the loss of…

Software Engineering · Computer Science 2025-10-24 Amila Indika , Igor Molybog

Spreadsheets are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are…

Software Engineering · Computer Science 2010-09-30 Angus Dunn

Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…

Software Engineering · Computer Science 2016-02-22 Ray Panko

It is widely documented that the absence of a structured approach to spreadsheet engineering is a key factor in the high level of spreadsheet errors. In this paper we propose and investigate the application of Test-Driven Development to the…

Software Engineering · Computer Science 2024-12-31 Alan Rust , Brian Bishop , Kevin McDaid

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

Research on spreadsheet errors began over fifteen years ago. During that time, there has been ample evidence demonstrating that spreadsheet errors are common and nontrivial. Quite simply, spreadsheet error rates are comparable to error…

Human-Computer Interaction · Computer Science 2008-06-03 David Chadwick

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…

Software Engineering · Computer Science 2008-05-29 Soheil Saadat

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

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

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

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems…

Software Engineering · Computer Science 2015-06-09 Paul Mireault

A spreadsheet is remarkably flexible in representing various forms of structured data, but the individual cells have no knowledge of the larger structures of which they may form a part. This can hamper comprehension and increase formula…

Software Engineering · Computer Science 2018-01-29 Alan Hall , Michel Wermelinger , Tony Hirst , Santi Phithakkitnukoon

The difference between surface and deep structures of a spreadsheet is a major cause of difficulty in checking spreadsheets. After a brief survey of current methods of checking (or debugging) spreadsheets, new visual methods of showing the…

Human-Computer Interaction · Computer Science 2008-05-16 Ying Chen , Hock Chuan Chan

Over the last decades, the amount of data of all kinds available electronically has increased dramatically. Data are accessible through a range of interfaces including Web browsers, database query languages, application-specific interfaces,…

Software Engineering · Computer Science 2013-10-01 Gianluca Colombo , Ettore Colombo , Andrea Bonomi , Alessandro Mosca , Simone Bassis

This paper outlines an approach to manage and quantify the risks associated with changes made to spreadsheets. The methodology focuses on structural differences between spreadsheets and suggests a technique by which a risk analysis can be…

Human-Computer Interaction · Computer Science 2009-08-24 John Hunt

Contemporary spreadsheets are plagued by a profusion of errors, auditing difficulties, lack of uniform development methodologies, and barriers to easy comprehension of the underlying business models they represent. This paper presents a…

Human-Computer Interaction · Computer Science 2008-03-14 Ziv Hellman

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

Few major commercial or economic decisions are made today which are not underpinned by analysis using spreadsheets. It is virtually impossible to avoid making mistakes during their drafting and some of these errors remain, unseen and…

Human-Computer Interaction · Computer Science 2009-08-07 Angus Dunn

A spreadsheet usually starts as a simple and single-user software artifact, but, as frequent as in other software systems, quickly evolves into a complex system developed by many actors. Often, different users work on different aspects of…

Software Engineering · Computer Science 2015-03-12 Pedro Maia , Jorge Mendes , Jácome Cunha , Henrique Rebêlo , João Saraiva

The dissertation provides a comparative analysis of a number of variability tools currently in use. It serves as a catalogue for practitioners interested in the topic. We compare a range of modelling, configuring, and management tools for…

Software Engineering · Computer Science 2013-04-16 Mahendra Reddy Bhumula
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