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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

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 hard coding of input data or constants into spreadsheet formulas is widely recognised as poor spreadsheet model design. However, the importance of avoiding such practice appears to be underestimated perhaps in light of the lack of…

Human-Computer Interaction · Computer Science 2008-03-10 Paul J. Blayney

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…

Human-Computer Interaction · Computer Science 2018-02-01 Kelly Mack , John Lee , Kevin Chang , Karrie Karahalios , Aditya Parameswaran

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

Spreadsheets are powerful tools which play a business-critical role in many organizations. However, many bad decisions taken due to faulty spreadsheets show that these tools need serious quality assurance. Furthermore, while collaboration…

Software Engineering · Computer Science 2017-12-01 Daniel Kulesz , Verena Käfer , Stefan Wagner

Spreadsheets are widely used in industry, even for critical business processes. This implies the need for proper risk assessment in spreadsheets to evaluate the reliability and validity of the spreadsheet's outcome. As related research has…

Software Engineering · Computer Science 2017-04-06 Thomas Reschenhofer , Bernhard Waltl , Klym Shumaiev , Florian Matthes

Existing approaches for detecting anomalies in spreadsheets can help to discover faults, but they are often applied too late in the spreadsheet lifecycle. By contrast, our approach detects anomalies immediately whenever users change their…

Software Engineering · Computer Science 2015-05-12 Daniel Kulesz , Fabian Toth , Fabian Beck

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…

Human-Computer Interaction · Computer Science 2008-06-03 David R. Chadwick

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,…

Software Engineering · Computer Science 2024-12-31 Raymond R. Panko

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

Research on spreadsheet errors began over fifteen years ago. During that time, there has been ample evidence demonstrating that spreadsheet errors are common and nontrivial. Quite simply, spreadsheet error rates are comparable to error…

Human-Computer Interaction · Computer Science 2008-06-03 David Chadwick

The Cell Error Rate in simple spreadsheets averages about 2% to 5%. This CER has been measured in domain free environments. This paper compares the CERs occurring in domain free and applied domain tasks. The applied domain task requires the…

Human-Computer Interaction · Computer Science 2008-04-08 Richard J. Irons

Spreadsheets are widely used for data exploration. Since spreadsheet systems have limited capabilities, users often need to load spreadsheets to other data science environments to perform advanced analytics. However, current approaches for…

Databases · Computer Science 2022-03-01 Felix Henze , Haralampos Gavriilidis , Eleni Tzirita Zacharatou , Volker Markl

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

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…

Software Engineering · Computer Science 2016-03-09 Simone Schalkwijk , Felienne Hermans , Michiel van der Ven , Hans Duits

Recent research has highlighted the high incidence of errors in spreadsheet models used in industry. In an attempt to reduce the incidence of such errors, a teaching approach has been devised which aids students to reduce their likelihood…

Computers and Society · Computer Science 2024-12-31 David Chadwick , Rodney E. Sue

Human error research on overconfidence supports the benefits of early visibility of defects and disciplined development. If risk to the enterprise is to be reduced, individuals need to become aware of the reality of the quality of their…

Human-Computer Interaction · Computer Science 2008-03-25 Patrick O'Beirne

The development of data science expertise requires tacit, process-oriented skills that are difficult to teach directly. This study addresses the resulting challenge of empirically understanding how the problem-solving processes of experts…

Computers and Society · Computer Science 2026-02-18 Manuel Valle Torre , Marcus Specht , Catharine Oertel

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