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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 an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…
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…
Spreadsheets in financial markets are frequently used as database, calculator and reporting application combined. This paper describes an alternative approach in which spreadsheet design and database technology have been brought together in…
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors…
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…
Spreadsheet technology is a cornerstone of IT systems in most organisations. It is often the glue that binds more structured transaction-based systems together. Financial operations are a case in point where spreadsheets fill the gaps left…
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…
The frequency with which spreadsheets are used and the associated risk is well known. Many tools and techniques have been developed which help reduce risks associate with creating and maintaining spreadsheet. However, little consideration…
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…
Spreadsheets are used extensively within today's organisations. Although spreadsheets have many benefits, they can also present a significant risk exposure, requiring appropriate management. Protiviti has worked with a number of…
Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…
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…
Modern ERP systems contain flexible report generators but the tendency exists for users to export data to spreadsheets for manipulation, reporting and decision making. A purported reason for this is that some users are more familiar with…
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…
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.…
We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…
The power of mobile devices has increased dramatically in the last few years. These devices are becoming more sophisticated allowing users to accomplish a wide variety of tasks while on the move. The increasingly mobile nature of business…
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…
Thanks to their flexibility and capability to perform different tasks and organize data in the best form and format, spreadsheets are widely used in different organizations and by different end users. Many business organizations rely on…