Errors in Operational Spreadsheets: A Review of the State of the Art
- Economics2009 42nd Hawaii International Conference on System Sciences
The existing state of understanding of spreadsheet errors is reviewed, concentrating on two recent studies that suggest that counts of error cells are not sufficient to understand the problem of errors.
Auditing spreadsheets: With or without a tool?
- Computer ScienceArXiv
The results of these interviews indicate that spreadsheet tools support a more effective and efficient audit of spreadsheets; the visualization feature in particular is mentioned by the auditors as being highly supportive for their audit task, whereas the risk feature was deemed of lesser value.
Examining Errors in Simple Spreadsheet Modeling from Different Research Perspectives
- Education, Business
The study examined students' errors in developing simple spreadsheet models of income statements within an introductory course on business informatics and found three kinds of errors: errors in selecting variables, errors in initializing variables, and errors in relating variables.
From Good Practices to Effective Policies for Preventing Errors in Spreadsheets
An expert-based, retrospective approach to the identification of good practices for spreadsheets is proposed, based on an evaluation loop that cross-validates the findings of human domain experts against rules implemented in a semi-automated spreadsheet workbench, taking into account the context in which the spreadsheets are used.
Do Spreadsheet Errors Lead to Bad Decisions: Perspectives of Executives and Senior Managers
- Business, Economics
Executives and senior managers / analysts in the private, public, and non-profit sectors interviewed about their experiences with spreadsheet quality control and with errors affecting decision making believed spreadsheet errors were a significant problem and that more formal spreadsheetquality control could be beneficial.
Spreadsheet Error Categorization and Audit Documentation
Background Studies suggest that spreadsheet development and usage is error-prone and spreadsheet errors are “common and non-trivial” (Panko 2000). Overviews published by Kruck (2006) and Panko…
A Framework for the Identification of Spreadsheet Usage Patterns
- Computer Science, BusinessECIS
A morphological box is proposed as a classification framework for determining patterns of spreadsheet usages that can serve as a foundation for future research focusing on specific spreadsheet usage patterns, e.g., the design of tailored solution approaches for enhancing the support of business processes.
Spreadsheet Modeling for Operations Research Practice
There is a rich set of add-ins that implement operations research techniques in a spreadsheet, such as Monte Carlo simulation, optimization, statistics and other data-driven techniques, business function-specific analysis, as well as productivity tools for spreadsheet developers.
A Conceptual Model for Measuring the Complexity of Spreadsheets
A conceptual model integrating all aspects which are identified by related literature as potential drivers to spreadsheet complexity is proposed, which forms the foundation for a structured definition of complexity metrics, and thus enhances the reproducibility of their results.
Improvement of Spreadsheet Quality through Reduction of End-User Overconfidence: Case Study
- EducationPeriodica Polytechnica Social and Management Sciences
This paper is prompted by and based on earlier research into developers' overconfidence as one of the main causes of spreadsheet errors. Similar to related research, the aim of the paper was to…
SHOWING 1-10 OF 16 REFERENCES
Errors in Operational Spreadsheets
- EconomicsJ. Organ. End User Comput.
This research addresses three questions about errors in operational spreadsheets: what is the aver age cell error rate, how does it differ among spreadsheets, and what types of errors are most prevalent.
A critical review of the literature on spreadsheet errors
- BusinessDecis. Support Syst.
Does an awareness of differing types of spreadsheet errors aid end-users in identifying spreadsheets errors?
A valid, and simplified, revision of previous spreadsheet error classifications is established and it is shown that spreadsheet error-type awareness significantly improves the user’s ability to identify, the more surreptitious, qualitative error.
Spreadsheet Errors and Decision Making: Evidence from Field Interviews
- BusinessJ. Organ. End User Comput.
Interviewing executives and senior managers/analysts in the private, public, and non-profit sectors about their experiences with spreadsheet errors and quality control procedures found that opinions differ as to whether the consequences of spreadsheet errors are severe.
A Spreadsheet Auditing Tool Evaluated in an Industrial Context
- Computer ScienceArXiv
The evaluated auditing tool offers the auditor a new view on the formula structure of the spreadsheet by grouping similar formulas into equivalence classes, and the auditing approach helps to find irregularities in the geometrical pattern of similar formulas.
The role of spreadsheet knowledge in user-developed application success
- EconomicsDecis. Support Syst.
The Importance and Criticality of Spreadsheets in the City of London
The author suggests that the City of London is presently exposed to significant reputational risk through the continued uncontrolled use of critical spreadsheets in the financial markets and elsewhere.
Spreadsheets on trial: a survey of research on spreadsheet risks
- EconomicsProceedings of HICSS-29: 29th Hawaii International Conference on System Sciences
The paper presents a framework for risks in spreadsheeting and organizes selected research findings in terms of this framework.