A critical review of the literature on spreadsheet errors

@article{Powell2008ACR,
  title={A critical review of the literature on spreadsheet errors},
  author={Stephen G. Powell and Kenneth R. Baker and Barry Lawson},
  journal={Decis. Support Syst.},
  year={2008},
  volume={46},
  pages={128-138}
}
Among those who study spreadsheet use, it is widely accepted that errors are prevalent in operational spreadsheets and that errors can lead to poor decisions and cost millions of dollars. However, relatively little is known about what types of errors actually occur, how they were created, how they can be detected, and how they can be avoided or minimized. This paper summarizes and critiques the research literature on spreadsheet errors from the viewpoint of a manager who wishes to improve… Expand
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