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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 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 implements a significant proportion of functionality in factory automation. Thus, efficient development and the reuse of software parts, so-called units, enhance competitiveness. Thereby, complex control software units are more…

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.…

The spreadsheet has been used by the business community for many years and yet still raises a number of significant concerns. As educators our concern is to try to develop the students skills in both the development of spreadsheets and in…

Complexity is a multi-faceted phenomenon, involving a variety of features including disorder, nonlinearity, and self-organisation. We use a recently developed rigorous framework for complexity to understand measures of complexity. We…

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,…

We investigate the expressive power of spreadsheets. We consider spreadsheets which contain only formulas, and assume that they are small templates, which can be filled to a larger area of the grid to process input data of variable size.…

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…

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…

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…

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…

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…

Spreadsheets are used extensively within today's organisations. Although spreadsheets have many benefits, they can also present a significant risk exposure, requiring appropriate management. Protiviti has worked with a number of…

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…

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…

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…

Amongst the large number of write-and-throw-away spreadsheets developed for one-time use there is a rather neglected proportion of spreadsheets that are huge, periodically used, and submitted to regular update-cycles like any conventionally…

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…

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing. In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems…