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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…

Computers and Society · Computer Science 2024-12-31 Brandon Weber

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…

Software Engineering · Computer Science 2011-11-22 Nancy Wu

There have been many articles and mishaps published about the risks of uncontrolled spreadsheets in today's business environment, including non-compliance, operational risk, errors, and fraud all leading to significant loss events.…

Software Engineering · Computer Science 2008-09-19 Eric Perry

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…

Software Engineering · Computer Science 2015-03-16 Bas Jansen

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

There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…

Human-Computer Interaction · Computer Science 2008-06-03 Pat Cleary , Dr David Ball , Mukul Madahar , Simon Thorne , Christopher Gosling , Karen Fernandez

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…

Software Engineering · Computer Science 2008-05-29 Raymond J. Butler

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

The spreadsheet application is among the most widely used computing tools in modern society. It provides excellent usability and usefulness, and it easily enables a non-programmer to perform programming-like tasks in a visual tabular "pen…

Programming Languages · Computer Science 2022-03-31 Ezana N. Beyenne , Hai-Feng Guo

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…

Human-Computer Interaction · Computer Science 2008-05-14 Markus Clermont , Christian Hanin , Roland T. Mittermeir

Contemporary spreadsheets are plagued by a profusion of errors, auditing difficulties, lack of uniform development methodologies, and barriers to easy comprehension of the underlying business models they represent. This paper presents a…

Human-Computer Interaction · Computer Science 2008-03-14 Ziv Hellman

Spreadsheets are widely used in industry, because they are flexible and easy to use. Sometimes they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the quality of…

Software Engineering · Computer Science 2012-09-18 Felienne Hermans , Martin Pinzger , Arie van Deursen

Visualisation is often presented as a means of simplifying information and helping people understand complex data. In this paper we describe the design, development and evaluation of an interactive visualisation for spreadsheet formulae…

Human-Computer Interaction · Computer Science 2020-07-02 Chris Roast

Accounting and Finance (A&F) Professionals are arguably the most loyal and concentrated population of spreadsheet users. The work that they perform in spreadsheets has the most significant impact on financial data and business processes…

Human-Computer Interaction · Computer Science 2008-09-23 Mbwana Alliy , Patty Brown

Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name…

Software Engineering · Computer Science 2010-08-26 Thomas A. Grossman , Ozgur Ozluk

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

A huge amount of data is everyday managed in large organizations in many critical business sectors with the support of spreadsheet applications. The process of elaborating spreadsheet data is often performed in a distributed, collaborative…

Software Engineering · Computer Science 2011-11-30 Pierpaolo Baglietto , Martino Fornasa , Simone Mangiante , Massimo Maresca , Andrea Parodi , Michele Stecca

One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…

Software Engineering · Computer Science 2015-03-02 Jácome Cunha , João Paulo Fernandes , Rui Pereira , João Saraiva

Spreadsheets are widely used in industry, because they are flexible and easy to use. Often, they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the maintainability of…

Software Engineering · Computer Science 2014-01-31 Henk Vlootman , Felienne Hermans