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We investigate the expressive power of spreadsheets. We consider spreadsheets which contain only formulas, and assume that they are small templates, which can be filled to a larger area of the grid to process input data of variable size.…

Spreadsheets are end-user programs and domain models that are heavily employed in administration, financial forecasting, education, and science because of their intuitive, flexible, and direct approach to computation. As a result,…

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…

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…

Various techniques for developing spreadsheet models greatly improve the chance that the end result will not contain basic mechanical errors. However, for every discipline in which a given technique is useful, there is likely to be another…

This paper presents the results of an empirical evaluation of the quality of a structured methodology for the development of spreadsheet models, proposed in numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This…

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising…

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…

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…

In traditional usability studies, researchers talk to users of tools to understand their needs and challenges. Insights gained via such interviews offer context, detail, and background. Due to costs in time and money, we are beginning to…

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…

This paper offers a brief review of cognitive verbs typically used in the literature to describe standard spreadsheet practices. The verbs identified are then categorised in terms of Bloom's Taxonomy of Hierarchical Levels, and then rated…

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…

We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that…

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…

Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on…

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…

This paper explores the impacts of spreadsheets on business operations in a water utility parastatal in Malawi, Sub-Saharan Africa. The organisation is a typical example of a semi-government body operating in a technologically…

We introduce SpreadsheetBench, a challenging spreadsheet manipulation benchmark exclusively derived from real-world scenarios, designed to immerse current large language models (LLMs) in the actual workflow of spreadsheet users. Unlike…

Spreadsheets are widely used within companies and often form the basis for business decisions. Numerous cases are known where incorrect information in spreadsheets has lead to incorrect decisions. Such cases underline the relevance of…