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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…

Software Engineering · Computer Science 2019-12-20 Ali Aburas

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…

Computers and Society · Computer Science 2018-02-01 David Birch , David Lyford-Smith , Yike Guo

This management summary provides an outline of a commercial spreadsheet review process. The aim of this process is to ensure remedial or enhancement work can safely be undertaken on a spreadsheet with a commercially acceptable level of risk…

Software Engineering · Computer Science 2008-03-10 Simon Murphy

Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated…

Human-Computer Interaction · Computer Science 2008-07-22 Thomas A. Grossman

Testing is a vital part of software development, and spreadsheets are like any other software in this respect. This paper discusses the testing of spreadsheets in the light of one practitioner's experience. It considers the concept of…

Software Engineering · Computer Science 2008-07-22 Louise Pryor

A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…

Software Engineering · Computer Science 2010-01-26 David Colver

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

The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…

Software Engineering · Computer Science 2010-09-16 Ben G. Rittweger , Eoin Langan

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…

Software Engineering · Computer Science 2010-01-26 David Nixon , Mike O'Hara

Despite strong evidence of widespread errors, spreadsheet developers rarely subject their spreadsheets to post-development testing to reduce errors. This may be because spreadsheet developers are overconfident in the accuracy of their…

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

Past research shows that spreadsheet models are prone to such a high frequency of errors and data security implications that the risk management of spreadsheet development and spreadsheet use is of great importance to both industry and…

Human-Computer Interaction · Computer Science 2008-02-26 David Chadwick

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…

Human-Computer Interaction · Computer Science 2009-08-13 Mel Glass , David Ford , Sebastian Dewhurst

There has been a significant amount of research into spreadsheets over the last two decades. Errors in spreadsheets are well documented. Once used mainly for simple functions such as logging, tracking and totalling information, spreadsheets…

Computers and Society · Computer Science 2024-12-31 Mukul Madahar , Pat Cleary , David Ball

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…

Software Engineering · Computer Science 2011-11-30 Thomas A. Grossman , Vijay Mehrotra , Johncharles Sander

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…

Human-Computer Interaction · Computer Science 2026-03-31 Qing Nancy Xia , Advait Sarkar , Duncan Brumby , Anna Cox

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…

Human-Computer Interaction · Computer Science 2008-03-13 Simon Thorne , David Ball , Zoe Lawson

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…

Software Engineering · Computer Science 2024-02-06 Peter Bartholomew

This paper presents the arguments and supporting business metrics for Enterprise Spreadsheet Management to be seen as a necessary good. These arguments are divided into a summary of external business drivers that make it necessary and the…

Computers and Society · Computer Science 2024-12-31 Ralph Baxter

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

Frequently in socio-environmental sciences, models are used as tools to represent, understand, project and predict the behaviour of these complex systems. Along the modelling chain, Good Modelling Practices have been evolving that ensure -…

Software Engineering · Computer Science 2024-09-24 Carsten Lemmen , Philipp Sebastian Sommer