相关论文: Building Financial Accuracy into Spreadsheets

A common application of spreadsheets is the development of models that deliver projections of the future financial statements of companies established to pursue ventures that are subject to project financing. A survey of 11 such…

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…

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…

Spreadsheet collaboration provides valuable opportunities for learning and expertise sharing between colleagues. Sharing expertise is essential for the retention of important technical skillsets within organisations, but previous studies…

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes…

Research on spreadsheet errors is substantial, compelling, and unanimous. It has three simple conclusions. The first is that spreadsheet errors are rare on a per-cell basis, but in large programs, at least one incorrect bottom-line value is…

Most organizations today use spreadsheets in some form or another to support critical business processes. However the financial resources, and developmental rigor dedicated to them are often minor in comparison to other enterprise…

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.…

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…

The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…

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…

In previous work we have studied how an explicit representation of background knowledge associated with a specific spreadsheet can be exploited to alleviate usability problems with spreadsheet-based applications. We have implemented this…

I revisit some classic publications on modularity, to show what problems its pioneers wanted to solve. These problems occur with spreadsheets too: to recognise them may help us avoid them.

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…

The promising performances of CNNs often overshadow the need to examine whether they are doing in the way we are actually interested. We show through experiments that even over-parameterized models would still solve a dataset by recklessly…

The present paper aims to explore higher education students' spreadsheet competencies and reliability through self-assessment and real-world problem-solving practices. Digital natives alleged skills and competences allowed us to hypothesize…

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…

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…

Spreadsheets in financial markets are frequently used as database, calculator and reporting application combined. This paper describes an alternative approach in which spreadsheet design and database technology have been brought together in…

Developing expertise in physics entails learning to use mathematics effectively and efficiently as applied to the context of physical situations. Doing so involves coordinating a variety of concepts and skills including mathematical…