Errors in Operational Spreadsheets

  title={Errors in Operational Spreadsheets},
  author={Stephen G. Powell and Kenneth R. Baker and Barry Lawson},
Spreadsheets are used in almost all businesses, for applications ranging from the mundane to the missioncritical. Errors in the data, formulas, or manipulation of spreadsheets could be costly, even devastating. The received wisdom is that about 5% of all formulas in spreadsheets contain errors, and this rate is consistent across spreadsheets. However, this estimate is based on five studies, some of which are quite informal, and a total of only 43 spreadsheets. Our research was designed to… CONTINUE READING
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