Related papers: In Search of a Taxonomy for Classifying Qualitativ…
This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. The taxonomy…
The purpose of this paper is to revisit the Panko-Halverson taxonomy of spreadsheet errors and suggest revisions. There are several reasons for doing so: First, the taxonomy has been widely used. Therefore, it should have scrutiny; Second,…
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…
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…
This paper presents a taxonomy for analytical spreadsheet models. It considers both the use case that a spreadsheet is meant to serve, and the engineering resources devoted to its development. We extend a previous three-type taxonomy, to…
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…
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…
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…
Thanks to the enormous flexibility they provide, spreadsheets are considered a priceless blessing by many end-users. Many spreadsheets, however, contain errors which can lead to severe consequences in some cases. To manage these risks,…
In this paper, we report some on-going focused research, but are further keen to set it in the context of a proposed bigger picture, as follows. There is a certain depressing pattern about the attitude of industry to spreadsheet error…
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…
Grammatical error classification plays a crucial role in language learning systems, but existing classification taxonomies often lack rigorous validation, leading to inconsistencies and unreliable feedback. In this paper, we revisit…
The research presented in this paper establishes a valid, and simplified, revision of previous spreadsheet error classifications. This investigation is concerned with the results of a web survey and two web-based gender and domain-knowledge…
The paper presents two complementary strategies for identifying errors in spreadsheet programs. The strategies presented are grounded on the assumption that spreadsheets are software, albeit of a different nature than conventional…
This paper offers a brief review of cognitive verbs typically used in the literature to describe standard spreadsheet practices. The verbs identified are then categorised in terms of Bloom's Taxonomy of Hierarchical Levels, and then rated…
The paper examines in the context of financial reporting, the controls that organisations have in place to manage spreadsheet risk and errors. There has been widespread research conducted in this area, both in Ireland and internationally.…
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous. Further research has taken place to investigate how frequently these errors occur, what impact they have, how the risk of spreadsheet errors…
Spreadsheet programs, artifacts developed by non-programmers, are used for a variety of important tasks and decisions. Yet a significant proportion of them have severe quality problems. To address this issue, our previous work presented an…
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…
All users of spreadsheets struggle with the problem of errors. Errors are thought to be prevalent in spreadsheets, and in some instances they have cost organizations millions of dollars. In a previous study of 50 operational spreadsheets we…