Related papers: Checks and Controls in Spreadsheets
Spreadsheets are the go-to tool for computerized calculation and modelling, but are hard to comprehend and adapt after reaching a certain complexity. In general, cognition of complex systems is facilitated by having a higher order mental…
Informal Knowledge Sharing (KS) is vital for end-user programmers to gain expertise. To better understand how personal (self-efficacy), social (reputational gains, trust between colleagues), and software-related (codification effort)…
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…
Spreadsheets often need changing in ways made tedious and risky by Excel. For example: simultaneously altering many tables' size, orientation, and position; inserting cross-tabulations; moving data between sheets; splitting and merging…
We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain-the spreadsheets to which the guidelines apply. Second, distinguish between the process by…
Principles, Techniques and Practice of Spreadsheet Style
Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…
This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to…
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…
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…
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…
This paper provides guidance to an analyst who wants to extract insight from a spreadsheet model. It discusses the terminology of spreadsheet analytics, how to prepare a spreadsheet model for analysis, and a hierarchy of analytical…
Model checking real-time systems is complex, and requires a careful trade-off between including enough detail to be useful and not too much detail to avoid state explosion. This work exploits variability of the formal model being analysed…
The wealth of functionality in the Excel software package means it can go beyond use as a static evaluator of predefined cell formulae, to be used actively in manipulating and transforming data. Due to human error it is impossible to ensure…
Spreadsheets offer a supremely successful democratisation platform, placing the manipulation and presentation of numbers within the grasp of users that have little or no mathematical expertise or IT experience. What appears to be almost…
Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into…
Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…
Auditors demand financial models be transparent yet no consensus exists on what that means precisely. Without a clear modeling transparency definition we cannot know when our models are "transparent". The financial modeling community…
Spreadsheets are used to develop application software that is distributed to users. Unfortunately, the users often have the ability to change the programming statements ("source code") of the spreadsheet application. This causes a host of…
The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…