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Related papers: Building Financial Accuracy into Spreadsheets

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Spreadsheets (sometimes also called Excel programs) are powerful tools which play a business-critical role in many organizations. However, due to faulty spreadsheets many bad decisions have been taken in recent years. Since then, a number…

Software Engineering · Computer Science 2018-08-31 Daniel Kulesz , Stefan Wagner

This brief paper outlines how spreadsheets were used as one of the vehicles for John Rusnak's fraud and the revenue control lessons this case gives us.

Computers and Society · Computer Science 2024-12-31 Raymond J. Butler

Visualisation is often presented as a means of simplifying information and helping people understand complex data. In this paper we describe the design, development and evaluation of an interactive visualisation for spreadsheet formulae…

Human-Computer Interaction · Computer Science 2020-07-02 Chris Roast

Spreadsheets are ubiquitous in business with the financial sector particularly heavily reliant on the technology. It is known that the level of spreadsheet error can be high and that it is often necessary to review spreadsheets based on a…

Software Engineering · Computer Science 2009-08-11 Leslie Bradley , Kevin McDaid

Online platforms often have conflicting goals: they face tradeoffs between increasing efficiency and reducing disparities, where the latter may relate to objectives such as the longer-term health of the marketplace or the organization's…

General Economics · Economics 2025-03-05 Susan Athey , Dean Karlan , Emil Palikot , Yuan Yuan

Large Language Models (LLMs), excel in natural language understanding, but their capability for complex mathematical reasoning with an amalgamation of structured tables and unstructured text is uncertain. This study explores LLMs'…

Computation and Language · Computer Science 2025-10-10 Pragya Srivastava , Manuj Malik , Vivek Gupta , Tanuja Ganu , Dan Roth

"Look before you leap"; "a stitch in time saves nine"; "more haste, less speed". Many proverbs declare the wisdom of planning before doing. We suggest how to apply this to Excel, by explaining and specifying spreadsheets before coding them,…

Software Engineering · Computer Science 2009-08-11 Jocelyn Paine

In the spreadsheet error community, both academics and practitioners generally have ignored the rich findings produced by a century of human error research. These findings can suggest ways to reduce errors; we can then test these…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

When is good, good enough? This question lingers in approximation theory and numerical methods as a competition between accuracy and practicality. Numerical Analysis is traditionally where the rubber meets the road: students begin to use…

History and Overview · Mathematics 2019-02-21 Nicholas A. Battista , Matthew S. Mizuhara

Difficulty adjustment in practice exercises has been shown to be beneficial for learning. However, previous research has mostly investigated close-ended tasks, which do not offer the students multiple ways to reach a valid solution.…

Human-Computer Interaction · Computer Science 2024-04-03 Anan Schütt , Tobias Huber , Jauwairia Nasir , Cristina Conati , Elisabeth André

Drawing appropriate diagrams is a useful problem solving heuristic that can transform a give problem into a representation that is easier to exploit for solving it. A major focus while helping introductory physics students learn problem…

Physics Education · Physics 2016-01-22 Alexandru Maries , Chandralekha Singh

We study financial networks with debt contracts and credit default swaps between specific pairs of banks. Given such a financial system, we want to decide which of the banks are in default, and how much of their liabilities can these…

Computational Engineering, Finance, and Science · Computer Science 2021-10-11 Pál András Papp , Roger Wattenhofer

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

While Large Language Models (LLMs) can accelerate text-heavy tasks in alternative investment due diligence, a gap remains in their ability to accurately extract and reason over structured tabular data from complex financial spreadsheets.…

Artificial Intelligence · Computer Science 2026-03-10 Jan Ravnik , Matjaž Ličen , Felix Bührmann , Bithiah Yuan , Felix Stinson , Tanvi Singh

Spreadsheet computing is one of the more popular computing methodologies in today's modern society. The spreadsheet application's ease of use and usefulness has enabled non-programmers to perform programming-like tasks in a familiar setting…

Artificial Intelligence · Computer Science 2022-03-22 Ezana N. Beyenne

Postgraduate taught degrees in financial mathematics have been booming in popularity in the UK for the last 20 years. The fees for these courses are considerably higher than other comparable masters-level courses. Why? Vendors stipulate…

History and Overview · Mathematics 2014-05-30 A. E. Kyprianou

Helping students learn from their own mistakes can help them develop habits of mind while learning physics content. Based upon cognitive apprenticeship model, we asked students to self-diagnose their mistakes and learn from reflecting on…

Physics Education · Physics 2016-03-11 Andrew Mason , Elisheva Cohen , Chandralekha Singh , Edit Yerushalmi

Due to the remarkable language understanding and generation abilities of large language models (LLMs), their use in educational applications has been explored. However, little work has been done on investigating the pedagogical ability of…

Computation and Language · Computer Science 2023-10-23 An-Zi Yen , Wei-Ling Hsu

This paper discusses serious drawbacks of existing knowledge in macroeconomics and finance in explaining and predicting economic and financial phenomena. Complexity science is proposed as an alternative approach to be used in order to…

General Economics · Economics 2022-01-03 Thitithep Sitthiyot

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