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Spreadsheets are widely used, and studies have shown that most end-user spreadsheets contain nontrivial errors. To improve end-users productivity, recent research proposes the use of a model-driven engineering approach to spreadsheets. In…

Human-Computer Interaction · Computer Science 2011-12-20 Laura Beckwith , Jácome Cunha , João Paulo Fernandes , João Saraiva

In the spreadsheet error community, both academics and practitioners generally have ignored the rich findings produced by a century of human error research. These findings can suggest ways to reduce errors; we can then test these…

Human-Computer Interaction · Computer Science 2024-12-31 Raymond R. Panko

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

The traditional approach to spreadsheet auditing generally consists of auditing every distinct formula within a spreadsheet. Although tools are developed to support auditors during this process, the approach is still very time consuming and…

Software Engineering · Computer Science 2024-12-24 Harmen Ettema , Paul Janssen , Jacques de Swart

Although experts diverge on how best to improve spreadsheet quality, it is generally agreed that more time needs to be spent testing spreadsheets. Ideally, experienced and trained spreadsheet engineers would carry this out, but quite often…

Software Engineering · Computer Science 2010-09-16 Ruth McKeever , Kevin McDaid

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

Just like other software, spreadsheets can contain significant faults. Static analysis is an accepted and well-established technique in software engineering known for its capability to discover faults. In recent years, a growing number of…

Software Engineering · Computer Science 2014-01-30 Daniel Kulesz , Jan-Peter Ostberg

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

A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of…

Software Engineering · Computer Science 2024-12-31 David Colver

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

We have conducted an empirical investigation into the long term survival rates of some small but representative samples of the 30,000 largest UK limited companies. These companies were either a control or known to have used, or been…

Computers and Society · Computer Science 2012-07-10 Grenville J. Croll

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

Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into…

Computers and Society · Computer Science 2024-12-31 Ralph Baxter

Modern spreadsheet systems can be used to implement complex spreadsheet applications including data sheets, customized user forms and executable procedures written in a scripting language. These applications are often developed by…

Software Engineering · Computer Science 2015-03-12 Domenico Amalfitano , Nicola Amatucci , Vincenzo De Simone , Anna Rita Fasolino , Porfirio Tramontana

The paper examines financial management challenges faced by organizations operating under remote and hybrid work models. It investigates how these flexible arrangements influence budgeting, reporting, and financial transparency in…

Computers and Society · Computer Science 2025-12-16 Michał Ćwiąkała , Gabriela Wojak , Dariusz Baran , Ernest Górka , Bartłomiej Bartnik , Waldemar Gajda , Ryszard Ratajski

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

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

Cloud-based documents are inherently valuable, due to the volume and nature of sensitive personal and business content stored in them. Despite the importance of such documents to Internet users, there are still large gaps in the…

Cryptography and Security · Computer Science 2016-07-05 Martin Lazarov , Jeremiah Onaolapo , Gianluca Stringhini

We present a widely-used operations management model used in supply and distribution planning, that is typically embedded in a periodic business process that necessitates model modification and reuse. We consider three alternative…

Software Engineering · Computer Science 2018-02-05 Thomas A. Grossman , Vijay Mehrotra , Mouwafac Sidaoui

Online inclusive financial services encounter significant financial risks due to their expansive user base and low default costs. By real-world practice, we reveal that utilizing longer-term user payment behaviors can enhance models'…

Computers and Society · Computer Science 2024-11-25 Yiran Qiao , Yateng Tang , Xiang Ao , Qi Yuan , Ziming Liu , Chen Shen , Xuehao Zheng
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