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Spreadsheets are ubiquitous, heavily relied on throughout vast swathes of finance, commerce, industry, academia and Government. They are also acknowledged to be extraordinarily and unacceptably prone to error. If these two points are…

Software Engineering · Computer Science 2010-09-30 Angus Dunn

We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…

Human-Computer Interaction · Computer Science 2008-03-10 Kenneth R. Baker , Stephen G. Powell , Barry Lawson , Lynn Foster-Johnson

Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article…

Human-Computer Interaction · Computer Science 2008-07-22 John F. Raffensperger

Past research shows that spreadsheet models are prone to such a high frequency of errors and data security implications that the risk management of spreadsheet development and spreadsheet use is of great importance to both industry and…

Human-Computer Interaction · Computer Science 2008-02-26 David Chadwick

We have developed the Model Master (MM) language for describing spreadsheets, and tools for converting MM programs to and from spreadsheets. The MM decompiler translates a spreadsheet into an MM program which gives a concise summary of its…

Programming Languages · Computer Science 2024-12-31 Jocelyn Paine

There is an overlooked iceberg of problems in end user computing. Spreadsheets are developed by people who are very skilled in their main job function, be it finance, procurement, or production planning, but often have had no formal…

Human-Computer Interaction · Computer Science 2008-06-03 Pat Cleary , Dr David Ball , Mukul Madahar , Simon Thorne , Christopher Gosling , Karen Fernandez

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…

Software Engineering · Computer Science 2008-03-10 Raymond R. Panko

A spreadsheet usually starts as a simple and single-user software artifact, but, as frequent as in other software systems, quickly evolves into a complex system developed by many actors. Often, different users work on different aspects of…

Software Engineering · Computer Science 2015-03-12 Pedro Maia , Jorge Mendes , Jácome Cunha , Henrique Rebêlo , João Saraiva

We present a pragmatic method for management of risks that arise due to spreadsheet use in large organizations. We combine peer-review, tool-assisted evaluation and other pre-existing approaches into a single organization-wide approach that…

Software Engineering · Computer Science 2012-12-03 Miguel A. Ferreira , Joost Visser

Spreadsheet computing is one of the more popular computing methodologies in today's modern society. The spreadsheet application's ease of use and usefulness has enabled non-programmers to perform programming-like tasks in a familiar setting…

Artificial Intelligence · Computer Science 2022-03-22 Ezana N. Beyenne

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

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…

Software Engineering · Computer Science 2010-01-26 David Nixon , Mike O'Hara

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

This paper demonstrates a methodology to help practitioners maximise the utility of complex multidisciplinary engineering models implemented as spreadsheets, an area presenting unique challenges. As motivation we investigate the expanding…

Software Engineering · Computer Science 2014-01-21 David Birch , Helen Liang , Paul H J Kelly , Glen Mullineux , Tony Field , Joan Ko , Alvise Simondetti

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.…

Software Engineering · Computer Science 2010-09-16 Ben G. Rittweger , Eoin Langan

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

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…

Software Engineering · Computer Science 2024-12-24 Kamalasen Rajalingham , David R. Chadwick , Brian Knight

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 are software programs which are typically created by end-users and often used for business-critical tasks. Many studies indicate that errors in spreadsheets are very common. Thus, a number of vendors offer auditing tools which…

Software Engineering · Computer Science 2012-12-03 Daniel Kulesz , Sebastian Zitzelsberger

While scientists increasingly recognize the importance of metadata in describing their data, spreadsheets remain the preferred tool for supplying this information despite their limitations in ensuring compliance and quality. Various tools…

Digital Libraries · Computer Science 2023-12-15 Martin J. O'Connor , Marcos Martínez-Romero , Mete Ugur Akdogan , Josef Hardi , Mark A. Musen