Related papers: Spreadsheets Grow Up: Three Spreadsheet Engineerin…
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…
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…
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…
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…
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.…
Most organizations use large and complex spreadsheets that are embedded in their mission-critical processes and are used for decision-making purposes. Identification of the various types of errors that can be present in these spreadsheets…
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…
While Large Language Models (LLMs) can accelerate text-heavy tasks in alternative investment due diligence, a gap remains in their ability to accurately extract and reason over structured tabular data from complex financial spreadsheets.…
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…
Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…
This paper presents the authors recommended practices for spreadsheet testing. Documented spreadsheet error rates are unacceptable in corporations today. Although improvements are needed throughout the systems development life cycle,…
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 are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are…
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…
We have developed the Model Master (MM) language for describing spreadsheets, and tools for converting MM programs to and from spreadsheets. The MM decompiler translates a spreadsheet into an MM program which gives a concise summary of its…
Across an aggregation of EuSpRIG presentation papers, two maxims hold true: spreadsheets models are akin to software, yet spreadsheet developers are not software engineers. As such, the lack of traditional software engineering tools and…
Legacy spreadsheets are both, an asset, and an enduring problem concerning spreadsheets in business. To make spreadsheets stay alive and remain correct, comprehension of a given spreadsheet is highly important. Visualization techniques…
Spreadsheets provide a flexible and easy to use software development environment, but that leads to error proneness. Work has been done to prevent errors in spreadsheets, including using models to specify distinct parts of a spreadsheet as…
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…
"Look before you leap"; "a stitch in time saves nine"; "more haste, less speed". Many proverbs declare the wisdom of planning before doing. We suggest how to apply this to Excel, by explaining and specifying spreadsheets before coding them,…