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A number of automated techniques and tools were proposed in the research literature over the years which aim to support the spreadsheet developer in the process of testing and debugging a faulty spreadsheet. One underlying assumption of…

Software Engineering · Computer Science 2015-03-12 Dietmar Jannach , Thomas Schmitz

Extended warranties (EWs) constitute a significant source of revenue for capital-intensive products. Such products comprise multiple subsystems, enabling flexible EW design. For example, providers can bundle tailored sets of subsystems…

Optimization and Control · Mathematics 2025-11-10 Yajing Chen , Yanrong Li , Xiao-Lin Wang , Zhi-Sheng Ye

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…

Software Engineering · Computer Science 2009-08-11 Leslie Bradley , Kevin McDaid

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…

Software Engineering · Computer Science 2022-01-20 Khwima Mckinley Mkamanga , Simon Thorne

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems…

Software Engineering · Computer Science 2015-06-09 Paul Mireault

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…

Software Engineering · Computer Science 2008-09-19 Karin Hodnigg , Roland T. Mittermeir

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

Spreadsheets are one of the most widely used programming environments, and are widely deployed in domains like finance where errors can have catastrophic consequences. We present a static analysis specifically designed to find spreadsheet…

Programming Languages · Computer Science 2020-04-30 Daniel W. Barowy , Emery D. Berger , Benjamin Zorn

Business intelligence (BI) tools for database analytics have come a long way and nowadays also provide ready insights or visual query explorations, e.g. QuickInsights by Microsoft Power BI, SpotIQ by ThoughtSpot, Zenvisage, etc. In this…

We briefly review the well-known risks, weaknesses and limitations of spreadsheets and then introduce some more. We review and slightly extend our previous work on the importance and criticality of spreadsheets in the City of London,…

Computers and Society · Computer Science 2009-09-01 Grenville J. Croll

Excel 2013 (version 15) includes an add-in "Inquire" for auditing spreadsheets. We describe the evolution of such tools in the third-party marketplace and assess the usefulness of Microsoft's own add-in in this context. We compare in detail…

Software Engineering · Computer Science 2014-01-30 Patrick O'Beirne

There is overwhelming evidence that the continued and widespread use of untested spreadsheets in business gives rise to regular, significant and unexpected financial losses. Whilst this is worrying, it is perhaps a relatively minor concern…

Computers and Society · Computer Science 2024-12-31 Grenville J. Croll , Raymond J. Butler

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…

Software Engineering · Computer Science 2017-07-11 Jorge Mendes , João Saraiva

This paper investigates the benefits of incorporating diversification effects into the pricing process of insurance policies from two different business lines. The paper shows that, for the same risk reduction, insurers pricing policies…

Theoretical Economics · Economics 2025-08-20 Hamza Hanbali

It is widely documented that the absence of a structured approach to spreadsheet engineering is a key factor in the high level of spreadsheet errors. In this paper we propose and investigate the application of Test-Driven Development to the…

Software Engineering · Computer Science 2024-12-31 Alan Rust , Brian Bishop , Kevin McDaid

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

Spreadsheets (sometimes also called Excel programs) are powerful tools which play a business-critical role in many organizations. However, due to faulty spreadsheets many bad decisions have been taken in recent years. Since then, a number…

Software Engineering · Computer Science 2018-08-31 Daniel Kulesz , Stefan Wagner

The frequent occurrence of natural disasters has posed significant challenges to society, necessitating the urgent development of effective risk management strategies. From the early informal community-based risk sharing mechanisms to…

Risk Management · Quantitative Finance 2025-08-06 Lichen Wang , Shijia Hua , Yuyuan Liu , Zhengyuan Lu , Liang Zhang , Linjie Liu , Attila Szolnoki

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and…

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

Spreadsheets that are informally created are harder to test than they should be. Simple cross-foot checks or being easily readable are modest but attainable goals for every spreadsheet developer. This paper lists some tips on building…

Human-Computer Interaction · Computer Science 2009-08-11 Patrick O'Beirne