Spreadsheet Errors and Decision Making: Evidence from Field Interviews

@article{Caulkins2007SpreadsheetEA,
  title={Spreadsheet Errors and Decision Making: Evidence from Field Interviews},
  author={Jonathan P. Caulkins and Erica Layne Morrison and Timothy Weidemann},
  journal={J. Organ. End User Comput.},
  year={2007},
  volume={19},
  pages={1-23}
}
There is consensus in the literature that spreadsheets are both ubiquitous and error-prone, but little direct evidence concerning whether spreadsheet errors frequently lead to bad decision making. [...] Key Result Others thought more formal spreadsheet quality control processes could be beneficial.Expand
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It is indicated that there are problems in all stages of a spreadsheet’s life cycle and several important areas for future research are suggested. Expand
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The findings of the study reveal that presentation of the spreadsheet is of major importance as far as the error finding performance is concerned, while experience does not seem to affect students on their performance. Expand
In Search of a Taxonomy for Classifying Qualitative Spreadsheet Errors
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A taxonomy for categorizing qualitative errors in spreadsheet models that offers a framework for evaluating the readiness of a spreadsheet model before it is released for use by others in the organization is proposed. Expand
Accountants’ Perceptions of the Use of Excel Spreadsheet in Financial Reporting: A Survey of Accounts Personnel in Manufacturing Firms
Spreadsheet, a widely accepted critical business application tool with its benefits and unavoidable inadequacies is relied on by many accountants for financial reporting and operational processes… Expand
Introducing a Taxonomy for Classifying Qualitative Spreadsheet Errors
TLDR
A taxonomy for categorizing qualitative errors in spreadsheet models is proposed that offers an exploratory framework for evaluating the quality of a spreadsheet model before it is released for use by others in the organization. Expand
Beyond Regulatory Compliance for Spreadsheet Controls: A Tutorial to Assist Practitioners and a Call for Research
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An analysis of the prior work on error prevention and detection in spreadsheets as it relates to SOX and IT governance frameworks, more generally and suggestions to help IT practitioners in organizations look beyond SOX regulations at governance of end-user developed content are provided. Expand
A comparison of spreadsheet users with different levels of experience
TLDR
There is a substantial difference between these groups, not only in their personal backgrounds and the corporate setting within which they work, but also in their individual spreadsheet skills and practices. Expand
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