Related papers: Controls over Spreadsheets for Financial Reporting…
We report the results of a project to control the use of end user computing tools for business critical applications in a banking environment. Several workstreams were employed in order to bring about a cultural change within the bank…
Auditors demand financial models be transparent yet no consensus exists on what that means precisely. Without a clear modeling transparency definition we cannot know when our models are "transparent". The financial modeling community…
Spreadsheet tools are widely accessible to and commonly used by K-12 students and teachers. They have an important role in data collection and organization. Beyond data organization, spreadsheets also make data visible and easy to interact…
Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the…
The Open Source Software movement has been growing exponentially for a number of years with no signs of slowing. Driving this growth is the widespread availability of libraries and frameworks that provide many functionalities. Developers…
Informal Knowledge Sharing (KS) is vital for end-user programmers to gain expertise. To better understand how personal (self-efficacy), social (reputational gains, trust between colleagues), and software-related (codification effort)…
User feedback has grown in importance for organizations to improve software products. Prior studies focused primarily on feedback collection and reported a high-level overview of the processes, often overlooking how practitioners reason…
Spreadsheet engineering methodologies are diverse and sometimes contradictory. It is difficult for spreadsheet developers to identify a spreadsheet engineering methodology that is appropriate for their class of spreadsheet, with its unique…
The spreadsheet paradigm has some unique risks and challenges that are not present in more traditional development technologies. Many of the recent advances in other branches of software development have bypassed spreadsheets and…
A spreadsheet is remarkably flexible in representing various forms of structured data, but the individual cells have no knowledge of the larger structures of which they may form a part. This can hamper comprehension and increase formula…
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…
We introduce SpreadsheetBench, a challenging spreadsheet manipulation benchmark exclusively derived from real-world scenarios, designed to immerse current large language models (LLMs) in the actual workflow of spreadsheet users. Unlike…
Software architecture has been an active research field for nearly four decades, in which previous studies make significant progress such as creating methods and techniques and building tools to support software architecture practice.…
Spreadsheets are widely recognized as the most popular end-user programming tools, which blend the power of formula-based computation, with an intuitive table-based interface. Today, spreadsheets are used by billions of users to manipulate…
Most modern software products incorporate open-source components, requiring development teams to maintain compliance with each component's licenses. Noncompliance can have significant financial, legal, and reputational repercussions.…
The machine learning community currently has no standardized process for documenting datasets, which can lead to severe consequences in high-stakes domains. To address this gap, we propose datasheets for datasets. In the electronics…
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…
Compliance as code is an emerging idea about automating compliance through programmed compliance controls and checks. Given scant existing research thus far, the paper presents an empirical analysis of a compliance as code project…
Most modern software products incorporate open source components, which requires compliance with each component's licenses. As noncompliance can lead to significant repercussions, organizations often seek advice from legal practitioners to…
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…