Related papers: Checks and Controls in Spreadsheets
Several complexity metrics are described which are related to logic structure, data structure and size of spreadsheet models. They primarily concentrate on the dispersion of cell references and cell paths. Most metrics are newly defined,…
Spreadsheets have been with us in their present form for over a quarter of a century. We have become so used to them that we forget that we are using them at all. It may serve us well to stand back for a moment to review where, when and how…
Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article…
The quality of the data in spreadsheets is less discussed than the structural integrity of the formulas. Yet it is an area of great interest to the owners and users of the spreadsheet. This paper provides an overview of Information Quality…
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…
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…
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…
Once information is loaded into a spreadsheet, it acquires properties that it may not deserve. These properties include believability, correctness, appropriateness, concreteness, integrity, tangibility, objectivity and authority. The…
Research on formulae production in spreadsheets has established the practice as high risk yet unrecognised as such by industry. There are numerous software applications that are designed to audit formulae and find errors. However these are…
When spreadsheets are filled freely by knowledge workers, they can contain rather unstructured content. For humans and especially machines it becomes difficult to interpret such data properly. Therefore, spreadsheets are often converted to…
Context: Software testability is the degree to which a software system or a unit under test supports its own testing. To predict and improve software testability, a large number of techniques and metrics have been proposed by both…
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…
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…
The SSMI methodology was developed using concepts from Computer Science, Software Engineering and Information Systems and has been taught to undergraduate and MBA students and in Executive training seminars. In this paper, we describe the…
Scalable oversight protocols aim to empower evaluators to accurately verify AI models more capable than themselves. However, human evaluators are subject to biases that can lead to systematic errors. We conduct two studies examining the…
A central challenge in science is to understand how systems behaviors emerge from complex networks. This often requires aggregating, reusing, and integrating heterogeneous information. Supplementary spreadsheets to articles are a key data…
Human error research on overconfidence supports the benefits of early visibility of defects and disciplined development. If risk to the enterprise is to be reduced, individuals need to become aware of the reality of the quality of their…
The number of research papers written has been growing at least linearly -- if not exponentially -- in recent years. In proportion, the amount of time a reader allocates per paper has been decreasing. While an accessible paper will be…
Students learning how to apply spreadsheets to accounting problems are not always well served by the built-in financial functions. Problems can arise because of differences between UK and US practice, through anomalies in the functions…
Cloud-based documents are inherently valuable, due to the volume and nature of sensitive personal and business content stored in them. Despite the importance of such documents to Internet users, there are still large gaps in the…