Related papers: Characteristics of Spreadsheets Developed with the…

In this paper we consider human factors and their impact on spreadsheet development in strategic decision-making. This paper brings forward research from many disciplines both directly related to spreadsheets and a broader spectrum from…

Spreadsheets are widely used in industry, because they are flexible and easy to use. Often, they are even used for business-critical applications. It is however difficult for spreadsheet users to correctly assess the maintainability of…

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…

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…

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…

This paper describes a new type of spreadsheet which mitigates the errors caused by incorrect range referencing in formulae. This spreadsheet is composed of structured worksheets called tables which contain a hierarchical organization of…

Principles, Techniques and Practice of Spreadsheet Style

Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced…

Based on the Spreadsheet Competency Framework for finance professionals, in the present paper we introduce the Edu-Edition of the Spreadsheet Competency Framework (E2SCF). We claim that building spreadsheet competences should start in…

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…

Accuracy in spreadsheet modelling systems can be reduced due to difficulties with the inputs, the model itself, or the spreadsheet implementation of the model. When the "true" outputs from the system are unknowable, accuracy is evaluated…

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…

Spreadsheets offer a supremely successful democratisation platform, placing the manipulation and presentation of numbers within the grasp of users that have little or no mathematical expertise or IT experience. What appears to be almost…

This paper deals with errors in using spreadsheets and analysis of automatic recording of user interaction with spreadsheets. After a review of literature devoted to spreadsheet errors, we advocate the importance of going from error…

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…

One of the problems reported by researchers and auditors in the field of spreadsheet risks is that of getting and keeping managements attention to the problem. Since 1996, the Information Systems Audit & Control Foundation and the IT…

A new MS Excel application has been developed which seeks to reduce the risks associated with the development, operation and auditing of Excel spreadsheets. FormulaDataSleuth provides a means of checking spreadsheet formulas and data as…

One of the most important assets of any company is being able to easily access information on itself and on its business. In this line, it has been observed that this important information is often stored in one of the millions of…

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…

Previous research on spreadsheet risks has predominantly focussed on errors inadvertently introduced by spreadsheet writers i.e. it focussed on the end-user aspects of spreadsheet development. When analyzing a faulty spreadsheet, one might…