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Related papers: Building Financial Accuracy into Spreadsheets

200 papers

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

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

EuSpRIG concerns direct researchers to revisit spreadsheet education, taking into account error auditing tools, checklists, and good practices. This paper aims at elaborating principles to design a spreadsheet curriculum. It mainly focuses…

Software Engineering · Computer Science 2010-09-16 Francoise Tort

A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet. One underlying assumption of…

Software Engineering · Computer Science 2015-03-12 Dietmar Jannach , Thomas Schmitz

We investigate the expressive power of spreadsheets. We consider spreadsheets which contain only formulas, and assume that they are small templates, which can be filled to a larger area of the grid to process input data of variable size.…

Programming Languages · Computer Science 2013-07-30 Jerzy Tyszkiewicz

The use of spreadsheets is widespread. Be it in business, finance, engineering or other areas, spreadsheets are created for their flexibility and ease to quickly model a problem. Very often they evolve from simple prototypes to…

Software Engineering · Computer Science 2011-11-30 José Pedro Correia , Miguel A. Ferreira

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

Spreadsheets are widely recognized as the most popular end-user programming tools, which blend the power of formula-based computation, with an intuitive table-based interface. Today, spreadsheets are used by billions of users to manipulate…

Databases · Computer Science 2024-04-22 Sibei Chen , Yeye He , Weiwei Cui , Ju Fan , Song Ge , Haidong Zhang , Dongmei Zhang , Surajit Chaudhuri

Workarounds enable users to achieve goals despite system limitations but expose design flaws, reduce productivity, risk compromising data quality, and cause inconsistencies. This study investigates how users employ workarounds when the data…

Software Engineering · Computer Science 2025-04-08 MohammadAmin Zaheri , Michalis Famelis , Eugene Syriani

The spreadsheet application is among the most widely used computing tools in modern society. It provides excellent usability and usefulness, and it easily enables a non-programmer to perform programming-like tasks in a visual tabular "pen…

Programming Languages · Computer Science 2022-03-31 Ezana N. Beyenne , Hai-Feng Guo

Financial literacy empowers individuals to make informed and effective financial decisions, improving their overall financial well-being and security. However, for many people understanding financial concepts can be daunting and only half…

Graphics · Computer Science 2025-06-27 Meng Du , Robert Amor , Kwan-Liu Ma , Burkhard C. Wünsche

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

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

Most spreadsheet surveys both for reporting use and error focus on the practical application of the spreadsheet in a particular industry. Typically these studies will illustrate that a particular percentage of spreadsheets are used for…

Human-Computer Interaction · Computer Science 2008-03-10 Simon Thorne , David Ball

There are different manners of teaching a spreadsheet program. In any case, it is intended that the teacher settles the objectives of the course and adapts them to the particular audience he/she has to deal with. This paper aims at…

Human-Computer Interaction · Computer Science 2009-08-11 Etienne Vandeput

Textbooks in applied mathematics often use graphs to explain the meaning of formulae, even though their benefit is still not fully explored. To test processes underlying this assumed multimedia effect we collected performance scores, eye…

Physics Education · Physics 2017-06-14 M. Ogren , M. Nystrom , H. Jarodzka

We commonly think of mathematics as bringing precision to application domains, but its relationship with computer science is more complex. This experience report on the use of Racket and Haskell to teach a required first university CS…

Programming Languages · Computer Science 2013-01-23 Prabhakar Ragde

Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all…

Software Engineering · Computer Science 2008-03-10 Grenville J. Croll

Personalisation of products and services is fast becoming the driver of success in banking and commerce. Machine learning holds the promise of gaining a deeper understanding of and tailoring to customers' needs and preferences. Whereas…

Machine Learning · Computer Science 2022-06-30 Charl Maree , Christian Omlin

Much of what EuSpRIG discusses is concerned with the integrity of individual spreadsheets. In businesses, interlocking spreadsheets are regularly used to fill functional gaps in core administrative systems. The growth and deployment of such…

Other Computer Science · Computer Science 2008-03-10 Keith Bishop