Bibliography

Spreadsheet Engineering Research Project (SERP)
Tuck School of Business at Dartmouth College
Research Bibliography
(updated August 2007)
Abraham, Robin. "Toward Safer Spreadsheets." Paper presented at the IEEE Visual Languages Human-
Centric Computing Conference, Workshop on the Foundations of Spreadsheets, Rome 2004.
Abstract: This article describes and supports the use of Gencel, a tool that allows the user to create
specifications that describe the structure of the initial spreadsheet. For EUSES news,
information about related events, and publications from 2003, 2004 and 2005.
URL: http://eecs.oregonstate.edu/EUSES/
Abraham, Robin, and Martin Erwig. "Header and Unit Inference for Spreadsheets through Spatial
Analyses." Paper presented at the IEEE Visual Languages Human-Centric Computing
Conference, Workshop on the Foundations of Spreadsheets, Rome 2004.
Abstract: The paper . . . describes (1) several spatial-analysis algorithms for header inference, (2) a
framework that facilitates the integration of different algorithms, and (3) the implementation of
the system.” The system is fully integrated into Excel. For EUSES news, information about
related events, and publications from 2003, 2004 and 2005.
Ahmad, Yanif, Tudor Antoniu, Sharon Goldwater, and Shriram Krishnamurthi. "A Type System for
Statically Detecting Spreadsheet Errors." Paper presented at the Proceedings of the 18th IEEE
International Conference on Automated Software Engineering 2003.
Keywords: spreadsheet, spreadsheet error
Abstract: "We describe a methodology for detecting errors in spreadsheets, using the notion of units as
our basic elements of checking. We define the concept of a header and discuss two types of
relationships between headers, namely is-a and has-a relationships. With these, we develop a set
of rules to assign units to cells in the spreadsheet. We check for errors by ensuring that every cell
has a well-formed unit. We describe an implementation of the system that allows the user to
check Microsoft Excel spreadsheets. We have run our system on practical examples, and even
found errors in published spreadsheets."
Albright, S. Christian. "Excel Tutorial to Improve Your Efficiency." (2001).

Abstract: Provides basics on Excel for intermediates.
URL: http://bl-bus-dotnet3.ads.iu.edu/albrightbooks and look for link to Excel Tutorial Contact: http://
www.kelley.iu.edu/ODT/faculty_staff/albright.html
Albright, S. Christian, and Wayne L. Winston. Practical Management Science: Duxbury, 2001.
Alexander, Robin A. "Teaching Good Systems Design for Spreadsheet Projects." Journal of Accounting
Education 14, no. 1 (1996): 113-22.
Keywords: system design, spreadsheet, education
Abstract: This paper describes the application of structured design to spreadsheets. Spreadsheet
construction projects can then be used in an Accounting Information Systems course to teach
system design principles. The advantages of this approach are: (1) that systems with sufficient
complexity to illustrate the principles and techniques of good design can be constructed in a few
weeks, (2) the spreadsheet software neither forces good design not prohibits it, thus requiring
good design to be built in by conscious choice, and (3) it is an active, hands on approach which
greatly facilitates learning.
Armour, Phillip G. "Not-Defect: The Mature Discipline of Testing." The Business of Software,
Communications of the ACM, October 2004, Vol. 47, no. 10, 2004.
Abstract: The author encourages a deliberate, measured approach to software development and testing
and states: “Testing is the only discipline in software development that has really stepped up to
the plate and acknowledges what the job really is – to find out what we don’t know we don’t
know.”
Ayalew, Yirsaw, Markus Clermont, and Roland T. Mittermier. "Detecting Errors in Spreadsheets." 12
Keywords: spreadsheet, errors, identifying errors
Abstract: This paper presents two complementary strategies for identifying errors in spreadsheet
programs. The strategies presented are grounded on the assumption that spreadsheets are
software, albeit of a different nature than conventional procedural software. Correspondingly,
strategies for identifying errors have to take the inherent properties of spreadsheets as much into
account as they have to recognize that the conceptual models of 'spreadsheet programmers' differ
from the conceptual models of conventional programmers.
Baker, John, and Stephen Sugden. "Spreadsheets in Education – the First 25 Years." Journal of
Spreadsheets in Education 1, no. 21 (2003): 18 - 43.
Abstract: This paper briefly examines the history of the spreadsheet and presents a survey of major
books, papers and conference presentations over the past 25 years, all in the area of educational
applications of spreadsheets.
URL: http://www.sie.bond.edu.au
Ballinger, Daniel, Robert Biddle, and James Noble. "Spreadsheet Structure Inspection Using Low Level
Access and Visualization." Paper presented at the Fourth Annual Australian Use Interface
Conference, 2002 2002.
Keywords: spreadsheets, visualization, end user programming
Abstract: "Spreadsheets are an extremely common form of end-user programming used for many
applications from student marks to accounting for global multinationals. Ways of studying the
structure of a spreadsheet itself is normally constrained to the tools provided in the spreadsheet
software. We wanted to explore ways to use new visualizations for spreadsheets, and this paper
documents our approach."
Banks, David, and Ann Monday. "Interpretation as a Factor in Understanding Flawed Spreadsheets."
Paper presented at the EuSpRIG Conference Proceedings, Cardiff, Wales 2002.
Abstract: This paper considers the problems of mechanical production and the challenges of translation
of a problem to spreadsheet representation and includes references. “We need to help future
spreadsheet developers to appreciate all of the literal and interpretive problems, social, political
and technical, that influence the development of spreadsheets . . .”
URL: www.sysmod.com/eusprig02.htm and/or Contact: David.Banks@unisa.edu.au
Beckwith, Laura, and Margaret Burnett. "Gender: An Important Factor in End-User Programming
Environments." Paper presented at the IEEE Visual Languages Human-Centric Computing
Conference in Rome, Workshop on the Foundations of Spreadsheets 2004.
Abstract: This paper “takes a first step toward building a foundation for investigating this issue by
surveying the gender difference literature from five domains. The authors present taxonomy of
this literature and derive a number of specific issues for each element of the taxonomy (stated as
hypotheses).” For EUSES news, information about related events, and publications from 2003,
2004 and 2005.
Berglas, Anthony, and Peter Hoare. "Spreadsheet Errors – Risks and Techniques." (1999).
Abstract: “. . . (O)ver-confidence is perhaps the most serious aspect of spreadsheet errors . . .” The
authors set forth an “appropriate response” to the risks posed by the possibility of spreadsheet
errors that includes developing and following good practice modeling protocols and independent
reviews by someone equipped to do so.
Bhandar, Neil. "World Class Spreadsheet Modeling." Proctor and Gamble Analytics and Global Analytics.
Abstract: This is a PowerPoint outline presentation of Proctor and Gamble’s class in spreadsheet design.
This program is being taught worldwide and provides an excellent example of the state of the art
among top global companies.
Bishop, Brian, Dr. and McDaid, Kevin. "An Empirical Study of End-User Behaviour in Spreadsheet Error
Ditection and Correction." Paper presented at the Enterprise Spreadsheet Management: A
Necessary Evil?, University of Greenwich, London, England 2007.
Keywords: end-user computing, errors, auditing tools
Abstract: Very little is known about the process by which end-user developers detect and correct
spreadsheet errors. Any research pertaining to the development of spreadsheet testing
methodologies or auditing tools would benefit from information on how end-users perform the
debugging process in practice. Thirteen industry-based professionals and thirty-four accounting
and finance students took part in a current ongoing experiment designed to record and analyse
end user behaviour in spreadsheet error detection and correction. Professionals significantly
outperformed students in correcting certain errors types. Time-based cell activity analysis
showed that a strong correlation exists between the percentage of cells inspected and the number
of errors corrected.
Blackwell, Alan. "The Spreadsheet as a User Interface." Paper presented at the IEEE Visual Languages
Human-Centric Computing Conference, Workshop on the Foundations of Spreadsheets, Rome
2004.
Abstract: A presentation on how innovations in the spreadsheet paradigm can be designed and assessed
in the light of such critical attributes as organizing data into rows and columns. For EUSES
news, information about related events, and publications from 2003, 2004 and 2005
Blackwell, Alan, Margaret Burnett, and Simon Peyton Jones. "Champagne Prototyping: A Research
Technique for Early Evaluation of Complex End-User Programming Systems." Paper presented at
the IEEE Visual Languages Human-Centric Computing Conference, Workshop on the
Foundations of Spreadsheets, Rome 2004.
Abstract: The technique, based in part on Cognitive Dimensions and Attention Investment, features the
credibility that comes from being based on the real commercial environment of interest, and from
working with real users of the environment. For EUSES news, information about related events,
and publications from 2003, 2004 and 2005
Blanning, Robert. "Model Building Process." Encyclopedia of Information Systems 2 (2003).

Abstract: This article covers the basics of models and model building, the model development life cycle,
building analytical models, building intelligent models and model management.
URL: http://www.owen.vanderbilt.edu/vanderbilt/About/faculty-research/f_profile.cfm?id=84
Boon, Patrick Lee Chang. "Teaching Spreadsheet Proficiency: Beyond Hitting the Keys." International
Journal of Human Resource Development and Management 5, no. 2 (2005): 218-26.
Keywords: spreadsheets, teaching, errors
Abstract: This paper identified six teaching methods and discussed their advantages and disadvantages.
It also proposed a three-stage spreadsheet teaching model that emphasises teaching the
procedural and conceptual aspects of the software. The model provides a useful guide for
instructors and it should help to address the concern regarding frequent occurrence of
spreadsheet errors.
Bradley, Helen. "Error-Free Excel." Macworld, March 2003 2003, 78.
Abstract: This article provides some tools and techniques to help avoid incorrect cells and worksheets
with errors.
Brenner, Rick. "A Checklist for Use in Reviewing or Inspecting Spreadsheets." 3 pp.
Abstract: This list contains samples of properties that one can use to review a spreadsheet. Use it as a
starting point to develop a checklist suitable for an organization
URL: http://www.chacocanyon.com/essays/spreadsheetchecklist.shtml
Brown, Polly S., and John D. Gould. "An Experimental Study of People Creating Spreadsheets." Paper
presented at the ACM Transactions on Office Information Systems 1987.
Abstract: Nine experienced users of electronic spreadsheets each created three spreadsheets. Although
participants were quite confident that their spreadsheets were accurate, 44% of the spreadsheets
contained user-generated programming errors. With regard to the spreadsheet creation process,
we found that experienced spreadsheet users spend a large percentage of their time using the
cursor keys, primarily for the purpose of moving the cursor around the spreadsheet. Users did
not spend much time in a separate, systematic debugging stage. Participants spent 21 % of their
time pausing, presumably reading and/or thinking, prior to the initial keystrokes of spreadsheet
creation episodes.
Buehlmann, Urs, Cliff T. Ragsdale, and B. Gfeller. "A Spreadsheet-Based Decision Support System for
Wood Panel Manufacturing." Decision Support Systems 29 (2000): 207 - 27.
Keywords: decision support system, linear programming, raw material supply optimization, MS Excel
Abstract: Wood paneling manufacturers face a number of complex decisions when trying to allocate
production resources and combine various raw materials to meet production goals. This paper
describes an MS-Excel-based decision support system for wood panel manufacturing. The system
is easy to use and maintain yet gives shop floor personnel access to powerful optimization
capabilities useful for fine-tuning production processes in the face of changing supply and price
situations.
URL: www/elsevier.com/locate/dsw
Burnett, Margaret, Curtis Cook, and Gregg Rothermel. "End-User Software Engineering." Paper
presented at the IEEE Visual Languages Human-Centric Computing Conference, Workshop on
the Foundations of Spreadsheets, Rome, September 2004.
Abstract: “Directly supporting (end) users is software development activities beyond the programming
stage – while at the same time taking their differences in background, motivation, and interests
into account – is the essence of the end-user software engineering vision.”
———. "A Spreadsheet-Based View of the End-User Software Engineering Concept." Paper presented at
the IEEE Visual Languages Human-Centric Computing Conference, Workshop on the
Foundations of Spreadsheets
Rome 2004.
Abstract: Report on empirical studies on end-user software engineering.
URL: For EUSES news, see: http://eecs.oregonstate.edu/EUSES/ Or See: http://
www.engr.oregonstate.edu/~burnett/ITR2000/empirical.html
Burns, Patrick. "Spreadsheet Addiction." Burns Statistics, 2005.

Abstract: This paper is divided into the following sections: Spreadsheet Computation; The Treatment
Center (Alternatives); If You Must Persist; Specific Problems with Excel; and Additional Links
URL: http://www.burns-stat.com/pages/Tutor/spreadsheetaddiction.html
Butler, Raymond. "Applying the Cobit Control Framework to Spreadsheet Developments." Paper
presented at the EuSpRIG Conference Proceedings
Amsterdam, The Netherlands 2001.
Abstract: One of the problems reported by researchers and auditors in the field of spreadsheet risks is
that of getting and keeping management’s attention to the problem. Since 1996, the Information
Systems Audit & Control Foundation and the IT Governance Institute have published CobiT ®
which brings mainstream IT control issues into the corporate governance arena. This paper
illustrates how spreadsheet risk and control issues can be mapped onto the CobiT framework and
thus brought to managers’ attention in a familiar format.
URL: See: http://www.gre.ac.uk/~cd02/EUSPRIG/ and/or contact: "Ray Butler"
ray.butler@dial.pipex.com
———. "Is This Spreadsheet a Tax Evader?" Paper presented at the Proceedings of the 33rd Hawaii
International Conference on System Sciences 2000.
URL:
———. "The Subversive Spreadsheet." Paper presented at the EuSpRIG Conference Proceedings,
Klagenfurt, Austria 2004.
URL: PDF file of Powerpoint presentation available: http://www.isys.uni-klu.ac.at/ISYS/
eusprig04/11_presentations/Tutorial_Butler.pdf
Butler, Raymond J. "Risk Assessment for Spreadsheet Developments: Choosing Which Models to Audit."
8: H. M. Customs and Excise, UK, 2000.
Keywords: spreadsheet, SpACE, auditing, risk assessment
Abstract: Errors in spreadsheet applications and models are alarmingly common. Faced with this body
of evidence, the auditor can be faced with a huge task - the temptation may be to launch code
inspections for every spreadsheet in an organisation. This can be very expensive and time-
consuming. This paper describes risk assessment based on the "SpACE" audit methodology used
by H. M. Customs & Excise's tax inspectors. This allows the auditor to target resources on the
spreadsheet posing the highest risk of error, and justify the deployment of those resources to
manager and clients. Since the opposite of audit risk is audit assurance, the paper also offers an
overview of some elements of good practice in the use of spreadsheets in business.
Caine, David, and Andrew Robson. "Spreadsheet Modelling: Guidelines for Model Development."
Management Decision 31, no. 1 (1993).
Abstract: A guide to using macros. Modeling guidelines follow an outline of: Problem Conceptualization,
Model Design, Model Construction in the Spreadsheet, Validation and Verification,
Documentation, and Model Implementation and Use
Carpenter, Maribeth B., and Harvey K. Hallman. "Training Guidelines: Creating a Training Plan for
Software Organization." In Technical report CMU/SEI-95-TR-007, 52 pp.: Software Engineering
Institute, 1995.
Keywords: training program, key process area at level 3, guidelines, software projects
Abstract: This set of training guidelines focuses on issues to be addressed by the training program of a
software organization comprised of multiple software projects. While much of the content of the
guidelines is equally applicable to training plans for individual projects, this document presumes
coordinated function training across software projects.
Carter, Arthur E., and Cliff T. Ragsdale. "Scheduling Pre-Printed Newspaper Advertising Inserts Using
Genetic Algorithms." International Journal of Management Science 30, no. 2002 (2002): 415 -
21.
Keywords: Artificial intelligence, genetic algorithms, scheduling, spreadsheets
Abstract: In recent years, the use of pre-printed advertising inserts in newspapers has increased
dramatically. This paper presents a spreadsheet model developed to represent the pre-printed
insert scheduling problem in a case study of an actual medium-size newspaper company. the
performance of two commercial genetic algorithm (GA) optimizers is compared on this problem.
Computational testing shows the GAs develop schedules that substantially reduce the post-press
production department's insert processing time.
Caulkins, Jonathan P., Erica Layne Morrison, and Timothy Weidemann. "Spreadsheet Errors and Decision
Making: Evidence from Field Interviews." Journal of End-User Computing (forthcoming) (2006):
27 pp.
Keywords: spreadsheets, errors, error control, managerial decision making, decision support systems,
end user computing
Abstract: 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. We interviewed 45 executives and senior managers/analysts in the private, public, and
non-profit sectors about their experiences with spreadsheet errors and quality control procedures.
Differences across sectors do not seem pronounced. Almost all respondents report that
spreadsheet errors are common. Most can report instances in which errors directly led to losses
or bad decisions, but opinions differ as to whether the consequences of spreadsheet errors are
severe. Error checking and quality control procedures are in most cases informal. A significant
minority of respondents believe such ad hoc processes are sufficient because the "human in the
loop" can detect any gross errors. Others thought more formal spreadsheet quality control
processes could be beneficial.
Centre, Statistical Services. "Using Excel for Statistics – Tips and Warnings." In Statistical Good
Practices Guidelines (UK), 2002.
Abstract: This is one of a series of guides for research and support staff involved in natural resources
projects. There is a section on Excel Add-ins, including pivot tables and a series of statistical
techniques.
URL: http://www.rdg.ac.uk/ssc/publications/guides/topxfs.html
Chadwick, David. "Stop That Subversive Spreadsheet." Paper presented at the EuSpRIG Conference,
Klagenfurt, Austria 2004.
Abstract: This paper documents the formation of the European Spreadsheet Risks Interest Group and
outlines some of the research undertaken and reported upon by people interested in EuSpRIG
publications.
URL: http://www.isys.uni-klu.ac.at/ISYS/eusprig04/11_presentations/
———. "Training Gamble Leads to Corporate Grumble." Paper presented at the EuSpRIG Conference,
Cardiff, Wales 2002.
Abstract: This paper underscores the point that, to date, only one technique, cell-by-cell code inspection,
has been effective in reducing errors. It also recommends and encourages a ‘research ethos’ and
identifies a potential role for EuSpRIG in the development of syllabi in professional studies, in
curriculum development and in the creation and promotion of spreadsheet building and auditing
standards.
URL: www.sysmod.com/eusprig02.htm
Chadwick D., Sue R. "Teaching Spreadsheet Development Using Peer Audit and Self-Audit Methods for
Reducing Errors." Paper presented at the EuSpRIG Conference, Amsterdam, The Netherlands
2001.
Abstract: Recent research has highlighted the high incidence of errors in spreadsheet models used in
industry. In an attempt to reduce the incidence of such errors, a teaching approach has been
devised, which aids students to reduce their likelihood of making common errors during
development. The approach comprises of spreadsheet checking methods based on the commonly
accepted educational paradigms of peer assessment and self-assessment. However, these
paradigms are here based upon practical techniques commonly used by the internal audit
function such as peer audit and control and risk self-assessment. The result of this symbiosis
between educational assessment and professional audit is a method that educates students in a set
of structured, transferable skills for spreadsheet error-checking which are useful for increasing
error-awareness in the classroom and for reducing business risk in the workplace.
URL: http://www.gre.ac.uk/~cd02/EUSPRIG/
Chan, H.C. , C. Ying, and C.B. Peh. "Strategies and Visualization Tools for Enhancing User Auditing of
Spreadsheet Models." Information and Software Technology 42 (2000): 1037 - 43.
Keywords: spreadsheet error detection, visualization tool, auditing strategy
Abstract: A suite of new auditing visualization tools have been designed and implemented in Visual Basic
for Application (VBA), as an add-in module for easy inclusion in any Excel 97 or Excel 2000
installation. Furthermore, four strategies are proposed for detecting errors. These range from
an overview strategy to identify logical components of the spreadsheet model, to specific
strategies targeted at specific types of errors.
Chan, Yolande E. , and Veda C. Storey. "The Use of Spreadsheets in Organizations: Determinants and
Consequences." Information and Management 31, no. 1996 (1996): 119-34.
Keywords: end-user computing, spreadsheets, spreadsheet proficiency, software packages
Abstract: This paper explores the use of spreadsheets within business organizations. A survey was
carried out to investigate the relationships among tasks, spreadsheet proficiency, usage and
satisfaction. The results suggested that the spreadsheet proficiency can have a greater impact on
the tasks than the task can have on the spreadsheet proficiency. It was also found that
spreadsheet users often do not use many of the commonly available spreadsheet features, and
they do not appear inclined to use other software packages for their tasks, even if these packages
might be more suitable. The proficiency of the spreadsheet users was not found to be related to
the importance of the decisions being taken as a result of the spreadsheet analyses.
Clermont, Markus. "Layout Driven Spreadsheet Visualization." Paper presented at the INFORMS, Denver
2004.
Abstract: An approach “to spreadsheet auditing . . . based on the visualization of the formula
structure . . . Auditors are supported by visualization of the pattern of recurring blocks of similar
cells . . . and by finding disruptions in the regular pattern.”
Clermont, Markus "A Spreadsheet Auditing Tool Evaluated in an Industrial Context." Paper presented at
the EuSpRIG Conference, Cardiff, Wales 2002.
Abstract: This paper provides the results of an audit of a very large spreadsheet in an industrial context.
The authors used an auditing tool and discovered an error rate of about 3% and concluded that
insufficient documentation was the main cause of errors. “Better understanding can be gained
either by decreasing the overall complexity of the spreadsheet with design restrictions, by giving
more comprehensive description of the spreadsheet, or by visualizing the logical structure.”
Conway, D.G. , and C.T. Ragsdale. "Modeling Optimization Problems in the Unstructured World of
Spreadsheets." International Journal of Management Science 25, no. 3 (1997): 313-22.
Keywords: spreadsheet, design, optimization, education
Abstract: Electronic spreadsheets are the most common software tool managers use to analyze data and
model quantitative problems. Increasingly, these software packages are being used in
introductory OR/MS courses to introduce students to a variety of quantitative tools. This paper
offers a critique of this approach and provides some guidelines . . . to be more helpful in creating
effective models for optimization problems.
Cragg, Paul, and Malcolm King. "A Review and Research Agenda for Spreadsheet Based Systems in
End-User Computing." 1992.
Abstract: This working paper reviewed 57 papers relating to spreadsheet-based DDS. The last two pages
provide an outline of classes and groups of research variables: 1. Spreadsheet System
Characteristics, 2. Environmental Characteristics, and 3. Process Variables.
———. "Spreadsheet Modelling Abuse: An Opportunity for OR?" Journal of Operational Research
Society 44, no. 8 (1993): 743 - 52.
Abstract: Review of literature and results of investigations of spreadsheet practices in ten firms. Results:
models are usually built in an informal, iterative manner, by people from all organizational levels.
They conclude that "there is a need for increased training as well as setting and enforcing
organizational spreadsheet standards”.
URL:
Croll, Grenville. "The Importance and Criticality of Spreadsheets in the City of London." Paper presented
at the EuSpRIG, 2005, London, 2005 2005.
Keywords: spreadsheets, financial applications, risk
Abstract: This paper brings together the experiences of a number of senior practitioners who have spent
much of their careers working with large spreadsheets that have been and continue to be used to
support major financial transactions and manage large institutions 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.
Croll, Grenville J. "A Typical Model Audit Approach." Paper presented at the Eusprig - European
Spreadsheet Risks Interest Group Annual conference, Cardiff, Wales 2002.
Keywords: spreadsheet model, risk, audit, review, error, integrity
Abstract: Spreadsheet audit and review procedures are an essential part of almost all City of London
financial transactions. Structured processes are used to discover errors in large financial
spreadsheets underpinning major transactions of all types. Serious errors are routinely found
and are fed back to model development teams generally under conditions of extreme time
urgency. Corrected models form the essence of the completed transaction and firms undertaking
model audit and review expose themselves to significant financial liability in the event of any
remaining significant error. It is noteworthy that in the United Kingdom, the management of
spreadsheet error is almost unheard of outside the City of London despite the commercial
ubiquity of the spreadsheet.
Davies, N., and C. Ikin. "Auditing Spreadsheets." Australian Accountant 57, no. 11 (1987): 54 - 56.
Keywords: auditing, spreadsheets, errors,
Abstract: The Tasmanian State Institute of Technology decided to investigate users of the Lotus 1-2-3
spreadsheet in industry, academia, and the accounting profession with the objectives of
determining the accuracy of spreadsheets being used in 'live' applications and the quality of the
controls applied to them. The results of the study are provided.
Davis, J. Steve. "Tools for Spreadsheet Auditing." International Journal of Human-Computer Studies 45
(1996): 429 - 42.
Keywords: spreadsheet, spreadsheet auditing
Abstract: Few tools are available for understanding and debugging spreadsheets, but they are needed
because spreadsheets are being used for large, important business applications. The key to
understanding spreadsheets is to clarify the data dependencies among cells. We developed and
evaluated two interactive tools which aid in investigating data dependencies, an on-line
flowchart-like diagram and a tool which represents dependencies by drawing arrows among cells
on the display of the spreadsheet. Users found both tools helpful, but preferred the arrow tool.
Ditlea, Steve. "Spreadsheets Can Be Hazardous to Your Health." Personal Computing, no. January
(1987): 62 - 69.
Abstract: The author underscores his observations that there are some spreadsheet problems that no
auditing can even hope to intercept and that there is no substitute for careful construction and
documentation of the financial model one uses
Durfee, Don. "Spreadsheet Hell." In CFO.com, 5 pp.: CFO Publishing Corporation, 2004.
Abstract: This short paper discusses the problem that companies, particularly large companies, have in
using spreadsheet programs. Although there is a trend toward looking for and using new
technologies, especially in light of Sarbanes-Oxley, many companies are sticking with Excel and
spreadsheets in general until they meet that Act’s challenges. This article is available through
subscription in the August 2005 number of CFO.com.
URL: http://www.cfo.com/
Edwards, John, Paul Finlay, and John Wilson. "The Role of or Specialists in Do-It-Yourself Spreadsheet
Development." European Journal of Operational Research 127 (2000): 14 - 27.
Abstract: This useful article provides twenty guidelines to help in scoping a proposed spreadsheet; it
makes several “best practices” suggestions and contains helpful references.
Elkins, Debra, Ningjian Huang, and Jeffrey Alden. "Agile Manufacturing Systems in the Automotive
Industry." International Journal of Production Economics 91, no. 2004 (2003): 201 - 14.
Abstract: This article provides a comparison of the influence diagram, spreadsheet models, and decision
tree approach for analyzing three types of auto production models (dedicated, agile and flexible
systems). The authors are less than enthusiastic about the value of spreadsheets for the type of
analyses they used.
URL: www.sciencedirect.com.
Enumera. "Spreadsheet Errors-an Issue for Developers." Enumera paper, 2002.

Abstract: This paper provides an outline to a layered defense against spreadsheet errors: cell tests, paired
calculations, prediction tests, output reviews, and design procedures. “Majority of errors with
formulae . . .”
URL: http://www.enumera.co.uk/spreaderr.htm
Floyd, Barry, Joseph Walls, and Kenneth Marr. "Managing Spreadsheet Model Development." Journal of
Systems Management 46, no. 1 (1995): 38 - 43.
Keywords: End-user computing, risks, spreadsheet policies, guidelines
Abstract: This article presents the results of a study of management policies of four large organizations
with regard to the most common form of end-user computing - spreadsheet model development.
In particular, we discuss individual perceptions regarding the importance and materiality of
decisions made using spreadsheet models and the individual and management response to
ensuing model accuracy. We found that most models are developed for individual use. We also
found that few formal policies are in place to govern model development and use. Finally, we
discuss three alternative strategies companies could use to control end-user computing and
discuss the advantages and disadvantages of each.
Fogarty, Timothy, and Paul Goldwater. "Overcoming the False Certainty of Accounting Education: The
Use of Monte Carlo Simulation by Accounting Students." Journal of Accounting and Computers
(2001).
Abstract: “This paper develops the need to recognize the inherent uncertainty of key parameters in
classic accounting problems . . . It provides examples that illustrate how Monte Carlo simulations
can make accounting both more realistic and more challenging.” Contains over four pages of
references, by with a strong orientation toward accounting applications.
URL: http://www.swcollege.com/acct/jac/jac11/jac11_article4.html
Freeman, David. "How to Make Spreadsheets Error-Proof." Journal of Accountancy 181, no. 5 (1996).
Abstract: A short article summarizing a series of error-avoiding techniques, including ‘road testing’ – a
series of questions to ask.
Galletta, Dennis F., Dolphy Abraham, Mohamed El Louadi, William Leske, Yannis A. Pollalis, and
Jeffrey L. Sampler. "An Empirical Study of Spreadsheet Error-Finding Performance."
Accounting, Management & Information Technology 3, no. 2 (1993): 79 - 95.
Keywords: spreadsheets, spreadsheet errors, errors, auditing, expertise, experiment
Abstract: Several well-founded concerns exist about the integrity and validity of electronic spreadsheets.
Thirty CPAs and 30 MBA students volunteered to seek up to two errors planted in each of six
spreadsheets to discover if expertise in the domain of accounting and the spreadsheet program
would facilitate error-finding performance. Subjects only found, on average, about 55% of the
simple, conspicuous errors on the small spreadsheets. Future research would further investigate
the contribution of spreadsheet expertise to the error-finding task.
Galletta, Dennis F., Kathleen S. Hartzel, Susan E. Johnson, Jimmie L. Joseph, and Sandeep Rustagi.
"Spreadsheet Presentation and Error Detection: An Experimental Study." Journal of Management
Information Systems 13, no. 3 (1997): 45 - 63.
Keywords: electronic spreadsheets, information system audits, spreadsheet evaluation
Abstract: The pervasiveness and impact of electronic spreadsheets have generated serious concerns
about their integrity and validity when used in significant decision-making settings. Previous
studies have shown that few of the errors that might exist in any given spreadsheet are found,
even when the reviewer is explicitly looking for errors. It was hypothesized that differences in the
spreadsheets' presentation and their formulas could affect the decision rate of these errors. A
sample of 113 M.B.A. students was presented in five different formats. It was concluded that
researchers should focus on other factors that might facilitate error finding, and practitioners
should be cautious about relying on spreadsheet's accuracy, even those that have been "audited".
Gelbstein, Eduardo. "End-User Computing, Managing." Encyclopedia of Information Systems 2 (2003).

Abstract: The article covers a range of management policies including degree of decentralization,
technical standards, use of enterprise resources, privacy and confidentiality, security,
documentation and data retention, audits and benchmarking. It also covers a number of
processes to enable the delivery of consistent services including day-to-day operations,
introduction of changes, technical and end-user support, business planning and communications.
Grinde, Roger. "A Review of Spreadsheet Design, Development and Testing Tools." Paper presented at
the INFORMS, Denver 2004.
Abstract: “Highlights a number of spreadsheet engineering tools, discussing their features and relative
strengths and weaknesses with regard to the design/build/test processes of spreadsheet
engineering.”
URL: http://pubpages.unh.edu/~rbg/spreadsheet_stuff/blog/2004/10/spreadsheet-tools-presentation.html
———. "Spreadsheet Development, Auditing, and Control Tools." Paper presented at the INFORMS
Denver 2004.
Abstract: This is a PowerPoint presentation, and through the web-site address given below there are
other materials as well.
URL: http://pubpages.unh.edu/~rbg/spreadsheet_stuff/blog/spreadsheet_blog.html
Grossman, Tom. "Spreadsheet Engineering: A Research Framework." Paper presented at the EuSpRIG
Conference, Cardiff, Wales 2002.
Abstract: This paper provides eight principles from software engineering as a starting point framework
for organizing spreadsheet design recommendations. It also discusses the effect of experience
among spreadsheet designers and users and the heterogeneity of spreadsheet programmers.
Grossman, Tom, and Ozgur Ozluk. "Spreadsheet Research Literature Survey." Paper presented at the
INFORMS, Denver 2004.
Abstract: “Spreadsheets are the most widely-used platform for OR. The spreadsheet literature is
scattered across academic and professional journals in many disciplines. We use the paradigm of
spreadsheet engineering to organize and interpret existing knowledge, identifying opportunities
for further research and providing a starting point for researchers interested in spreadsheets.”
Grossman, Thomas A. "Source Code Protection for Applications Written in Microsoft Excel and Google
Spreadsheet." Paper presented at the Enterprise Spreadsheet Management: a Necessary Evil?,
University of Greenwich, London, England 2007.
Keywords: Source code protection, Google spreadsheet, application development features
Abstract: Spreadsheets are used to develop application software that is distributed to users.
Unfortunately, the users often have the ability to change the programming statements ("source
code") of the spreadsheet application. This causes a host of problems. By critically examining
the suitability of spreadsheet computer programming languages for application development, six
"application development features" are identified, with source code protection being the most
important. We investigate the status of these features and discuss how they might be implemented
in the dominant Microsoft Excel spreadsheet and in the new Goggle Spreadsheet.
Grossman, T.G., V. Mehrotra, and Özlük Ö. "Spreadsheet Information Systems Are Essential to
Business." In Working Paper, 2005.
Hall, Maria, and Jean Johnstone. "A Risk and Control-Oriented Study of the Practices of Spreadsheet
Application Developers." Paper presented at the Proceedings of the 29th Annual Hawaii
International Conference on Systems Sciences 1996.
Abstract: “Australian spreadsheet application developers and their development practices in the field
were surveyed. The developer population was mainly of graduate level but otherwise noted . . .
The developers’ usage of design, formula, input, output, review, testing, documentation and
security controls is reported together with developer opinions as to each control’s
appropriateness for their particular application. The significance to the management of end-user
computing of tolerating a high level of risk is discussed. . . “
Harrison, Warren. The Dangers of End-User Programming IEEE Computer Society, 2004 [cited.
Available from http://csdl.computer.org/comp/mags/so/2004/04/s4005.pdf Abstract: “We cannot
expect secure computing from the vast majority of software applications when they’re written with
little, if any, knowledge of generally accepted good practices such as specifying before coding,
systematic testing, and so on. Although using professional programmers doesn’t guarantee
correctness, security, or maintainability, the lack of real understanding about software
development by end-user programmers poses a danger to stakeholders associated with mission-
critical systems from the standpoints of both correctness and security.”
URL: http://csdl.computer.org/comp/mags/so/2004/04/s4005.pdf
Havelka, Douglas, Fred Beasley, and Travis Broome. "A Study of Computer Anxiety among Business
Students." Mid-American Journal of Business 19, no. 1 (2004): 63 - 71.
Keywords: computer anxiety, individual differences, academic disciplines, computer experience, gender
differences
Abstract: An empirical study was conducted to investigate predictors of computer anxiety among
undergraduate college business students. The effects of academic major, computer-related
experience, gender, and ACT scores on computer anxiety were investigated. The results indicate
significant differences in computer anxiety levels among business students with different majors
and with different amounts of computer-related experience. The implications of these findings are
discussed.
Hay, Doug. "Taming Big Spreadsheets." Paper presented at the INFORMS Denver 2004.
Abstract: The author, a unit leader at Weyerhauser, says: “spreadsheets support many OR applications,
but can grow quite large. This paper describes a methodology for 1) rapidly inspecting large
quantities of input data for significant outliers, 2) flexibly examining the results of a given LP
solution, and 3) organizing and evaluating the solution results for a large set of scenarios.”
Hayen, Roger L., and Richard M. Peters. "How to Ensure Spreadsheet Integrity." Management
Accounting, no. April 1989 (1989): 30 - 33.
Abstract: “Although electronic spreadsheets are a boon to accountants and financial analysts, they may
have a disastrous impact on critical business decisions. . . Now is the time to establish . . .
spreadsheet application development and documentation process to ensure that sound practices
are in place.”
Hayes, Will, and James W. Over. "The Personal Software Process (Psp): An Empirical Study of the
Impact of Psp on Individual Engineers." In Technical Report, CMU/SEI-97-TR-001, 62 pp.:
Software Engineering Institute, 1997.
Keywords: capability maturity model, empirical studies, personal software process, process improvement,
PSP
Abstract: The study examines the impact of the Personal Software Process (PSP) on the performance of
298 software engineers. The report describes the effect of PSP on key performance dimensions of
these engineers, including their ability to estimate and plan their work, the quality of the software
they produced, the quality of their work process, and their productivity. The report also discusses
how improvements in personal capability also improve organizational performance in several
areas: cost and schedule management, delivered product quality, and product cycle time.
Hendry, D. G., and T. R. G. Green. "Creating, Comprehending and Explaining Spreadsheets: A Cognitive
Unterpretation of What Discretionary Users Think of the Spreadsheet Tool." International
Journal of Human-Computer Studies 40 (1994): 1033 - 65.
Keywords: spreadsheets
Abstract: Ten discretionary users were asked to recount their experiences with spreadsheets and to
explain how one of their own sheets worked. The transcripts of the interviews are summarized to
reveal the key strengths and weaknesses of the spreadsheet model. There are significant
discrepancies between these findings and the opinions of experts expressed in the HCI literature,
which have tended to emphasize the strengths of spreadsheets and overlook the weaknesses. In
general, the strengths are such as allow quick gratification of immediate needs, while the
weaknesses are such as make subsequent debugging and interpretation difficult, suggesting a
situated view of spreadsheet usage in which present needs outweigh future needs. We conclude
with an attempt to characterize three extreme positions in the design space of information
systems: the incremental addition system, the explanation system and the transcription system.
The spreadsheet partakes of the first two. We discuss how to improve its explanation facilities.
Hermann, Franz. Getting the Oops! Out of Spreadsheets 1999 [cited.

Keywords: spreadsheets, audit tools, error
Abstract: Since spreadsheets are tools that not only describe a company's financial history but also tell its
future, even tiny errors in one cell can be disastrous. Yet, as CPAs know, spreadsheets usually do
contain errors. While there are ways to ferret out and correct most errors, CPAs should be aware
that no foolproof solutions exist. At best errors can be minimized, so the prudent user should stay
alert to the danger and use all the available tools to find them.
Hillier, Frederick, Mark Hillier, and Gerald Lieberman. Introduction to Management Science, 2000.
Abstract: A management science text that uses spreadsheets extensively.
Hormann, Franz. "Getting the Oops! Out of Spreadsheets." In Journal of Accountancy – Online Issues,
1999.
Abstract: “Since spreadsheets are tools that not only describe a company’s financial history but also tell
its future, even tiny errors in one cell can be disastrous. Yet, as CPAs know, spreadsheets usually
do contain errors. While there are ways to ferret out and correct most errors, CPAs should be
aware that no foolproof solutions exist. At best, errors can be minimized, so the prudent user
should stay alert to the danger and use all the available tools to find them.”
URL: http://www.aicpa.org/pubs/jofa/oct1999/hormann.html
Howard, Philip. "Managing Spreadsheets." In A White Paper by Bloor Research, 2005.

Abstract: “Having established the need for spreadsheet management solutions, this paper goes on to
discuss what such a solution might look like. In fact, there are different approaches . . . ranging
from complete control . . . to complete monitoring with no control.”
URL: www.bloor-research.com
Howe, Harry, and Mark G. Simkin. "Factors Affecting the Ability to Detect Spreadsheet Errors." Decision
Sciences Journal of Innovative Education 4, no. 1 (2006): 101 - 22.
Keywords: Debugging, end-user computing, spreadsheet development, spreadsheet error detection,
systems development methodologies
Abstract: The extensive computational and formatting capabilities of today's spreadsheets enable users to
create sophisticated analytical models with professionally formatted outputs. But good-looking
reports can mask a host of errors, formula mistakes, and computational problems. This article
examines the subject of spreadsheet error detection in detail and describes an experiment
designed to identify those factors influencing the error-detection capabilities of a sample of
spreadsheet users.
Janvrin, Diane, and Joline Morrison. "Factors Influencing Risks and Outcomes in End-User
Development." Paper presented at the 29th Annual Hawaii International Conference on System
Sciences 1996.
Keywords: end-user computing, design methodology, errors
Abstract: End-user developed applications introduce many control risks into organizations. Literature
suggests that influencing factors include developer experience, design approach, application
type, problem complexity, time pressure, and presence or absence of review procedures. This
research explores the impacts of different design approaches through two field experiments
evaluating the use versus non-use of a structured design methodology when developing complex
spreadsheets. Our results indicated that subjects using the methodology showed a significant
reduction in the number of "linking errors," i.e., mistakes in creating links between values that
must flow from one area of the spreadsheet to another or from one spreadsheet to another in a
common workbook. We also observed that factors such as gender, application expertise, and
workgroup configuration influenced spreadsheet error rates as well.
Janvrin, Diane , and Joline Morrison. "Using a Structured Design Approach to Reduce Risks in End User
Spreadsheet Development." Information and Management 37, no. 2000 (2000): 1 - 12.
Keywords: risks in end user development, spreadsheet errors, structured design
Abstract: This paper explores the impact of using a structured design approach for spreadsheet
development. We used two field experiments and found that subjects using the design approach
showed a significant reduction in the number of 'linking errors', i.e., mistakes in creating links
between values that must connect one area of the spreadsheet to another or from one worksheet to
another in a common workbook. The results provide evidence that design approaches that
explicitly identify potential error factors may improve end-user application reliability. We also
observed that factors such as gender, application expertise, and workgroup configuration alos
influenced spreadsheet error rates.
Kaparthi, Shashidhar, and Daniel Power. "Spreadsheets." Encyclopedia of Information Systems 2 (2003).
Abstract: This article gives an easy-to-read outline of the field of spreadsheet engineering. It organizes
the subject in a meaningful and understandable fashion.
Katz, Sandra, John Aronis, David Allbritton, Christine Wilson, and Mary Lou Soffa. "Gender and Race in
Predicting Achievement in Computer Science." IEEE Technology and Society Magazine 2003, 20
- 27.
Keywords: computer science, gender, race, performance
Abstract: In the study described, 65 prospective computer or information science majors worked through
a tutorial on the basics of Perl. Eighteen students were African American. The authors studied
the relationship among six factors that could predict performance of students - among these
factors were gender and race differences.
King, Malcomb. "Some Comments on 'Modeling' Optimization Problems in the Unstructured World of
Spreadsheets." International Journal of Management Science 25, no. no. 5 (1997): 595-98.
Keywords: spreadsheet, OR education, LP, end-user computing, modeling
Abstract: This paper suggests that the use of spreadsheets for teaching students about LP modelling can
be further enhanced by supplying students with a suitable template at the introductory stage.
With a rearrangement of the layout, which corresponds to a standard pedagogic approach, it is
possible to create a template, with locked formulae, which is easy to use and flexible enough to
handle problems of different sizes. Such a template would help students concentrate on LP
modelling concepts rather than being distracted by spreadsheet errors.
Klobas, Jane, and Tanya McGill. "Spreadsheet Knowledge: Measuring What User Developer Know."
Journal of Information Systems Education 15, no. 4 (Winter, 2004) (2004): 427 - 36.
Abstract: This paper describes the development of a diagnostic test for spreadsheet knowledge.
Knight, Brian, David Chadwick, and Kamalesen Rajalingham. "A Structured Methodology for
Spreadsheet Modelling." Paper presented at the EuSpRIG, Greenwich, England 2000.
Abstract: "In this paper, we discuss the problem of the software engineering of a class of business
spreadsheet models. A methodology for structured software development is proposed, which is
based on structured analysis of data, represented as Jackson diagrams. It is shown that this
analysis allows a straightforward modularisation, and that individual modules may be
represented with indentation in the block-structured form of structured programs. The benefits of
structured format are discussed, in terms of comprehensibility, ease of maintenance, and
reduction in errors. The capability of the methodology to provide a modular overview in the
model is described, and examples are given. The potential for a reverse-engineering tool, to
transform existing spreadsheet models is discussed."
Knight, Dane. "A Real Alternative to the Spreadsheet." Paper presented at the EuSpRIG Conference,
Abstract: This paper introduces Brixx as an alternative to the spreadsheet. It uses “object technology” to
implement a unique capability that “delivers a real alternative to the spreadsheet, and meets both
technical and emotive challenges.”
Ko, Andrew, Brad Myers, and Htet Htet and Aung. "Six Learning Barriers in End-User Programming
Systems." Paper presented at the IEEE 2004 Visual Languages Human-Centric Computing
Conference, Rome 2004.
Abstract: This paper discusses six types of learning barriers: design, selection, coordination, use,
understanding, and information. “These barriers inspire a new metaphor of computation, which
provides a more learner-centric view of programming system design.”
URL: For EUSES news, information about related events, and publications from 2003, 2004 and 2005
see: http://eecs.oregonstate.edu/EUSES/
Kreie, Jennifer, Cronan, Timothy Paul, Pendley, John and Renwick, Janet S. "Applications Development
by End-Users: Can Quality Be Improved." Decision Support Systems 29, no. 2000 (2000): 143 -
52.
Keywords: end-user computing, end-user development, application quality, spreadsheet design
Abstract: This paper examines one approach to improving application quality which is to provide end-
users with training in systems analysis and design methods. The study was conducted via the
Internet with real end-users. Though no significant difference was found for some measures of
quality, there was a significant improvement in the overall design of an application after the end-
user received analysis and design training. This is important information for business managers
because a well designed application is more likely to remain accurate and useful over time.
Kruck, Susan and Maher, John J. "Home Mortgage Analysis for Cultivating Crucial Spreadsheet and
Model Development Skills." Journal of Accounting Education 17 (1999): 267 - 91.
Keywords: teaching, spreadsheets, spreadsheet model development, financial modeling
Abstract: This paper presents an adaptable mortgage analysis project that provides a practical setting in
which students can develop critical spreadsheet modeling skills while demonstrating knowledge
of several important principles of accounting and finance. The developed spreadsheet model is
designed in a structured manner to permit changing the necessary financial terms and facilitates
performing sensitivity analysis on critical variables.
URL: www.elsevier.com/locate/jaccdedu
Kruck, S. E. "Testing Spreadsheet Accuracy Theory." Information and Software Technology 48 (2006):
204 - 13.
Keywords: Theory testing, spreadsheet accuracy, spreadsheet development
Abstract: Electronic spreadsheets are used extensively to support financial analysis and problem solving
processes; however, research has revealed that experienced professionals and students make
many errors when developing spreadsheets. Practitioners recognize the importance of accuracy
and have published many techniques for improving the accuracy of their spreadsheets. Their
prescriptions and results of research are consistent and together these works form the basis for
spreadsheet accuracy theory. Three propositions describe how the three constructs influence
spreadsheet accuracy in a laboratory experiment. The results of this study indicate that the
Spreadsheet Accuracy Theory developed three aids that significantly improve development of
accurate spreadsheets.
Kruck, S.E., John J. Maher, and Reza and Barkhi. "Framework for Cognitive Skill Acquisition and
Spreadsheet Training." Journal of End User Computing 15, no. Jan-Mar 2003 (2003): 20 - 37.
Abstract: “(The) findings provide a meaningful step in more perceptibly understanding and defining
important cognitive changes that occur in individuals as they undergo formalized spreadsheet
development training.”
Kruck, S. E., and Steven D. Sheetz. "Spreadsheet Accuracy Theory." Journal of Information Systems
Education 12 (2001): 93 - 108.
Keywords: spreadsheet accuracy, theory building, spreadsheet development
Abstract: Electronic spreadsheets have made a major contribution to financial analysis and problem
solving processes. However, academic literature reveals that experienced professionals and
students make many errors when developing spreadsheets. Systematic evaluation of this
literature provides a basis for understanding practitioners' perceptions of how and why errors
occur in spreadsheets and is also valuable source from which to identify a theory of spreadsheet
accuracy and capture the knowledge of experience spreadsheet developers. The analysis of this
literature suggests three categories of issues spreadsheet developers must address to create more
accurate spreadsheets including: planning and design; formula complexity; and testing/
debugging. Spreadsheet accuracy theory explains and predicts how changes in development
processes can be expected to impact spreadsheet accuracy.
Lawrence, Robert J., and Jasmine Lee. "Financial Modelling of Project Financing Transactions." Paper
presented at the Institute of Actuaries of Australia Financial Services Forum 2004.
Keywords: project financing, models, risk management, errors
Abstract: This paper provides an introduction to project financing, a description of project financing
models, a discussion of how to enhance such models, the role of the actuarial profession, and an
appendix on statistics on model error rates.
LeBlanc, Larry J, Dale Randels, Jr., and T. K. Swann. "Heery International's Spreadsheet Optimization
Model for Assigning Managers to Construction Projects." Interfaces 30, no. November-December
2000 (2000): 95-106.
Keywords: programming - integer, applications, project management
Abstract: When assigning managers to construction projects, Heery International tries to minimize the
total cost of the assignments while maintaining a balanced workload for different managers. We
developed and implemented an Excel spreadsheet optimization model for problems with up to114
projects. As time passes, new projects arise, old projects terminate, and occasionally new
managers join the team, and existing ones resign or transfer out. Because the model is in a
spreadsheet environment, Heery can easily add to or remove projects and managers from the
model. As a result of our model, Heery has managed its projects without replacing a manager
who resigned and has reduced travel costs, because the model assigns managers to projects that
are closer to their homes than previously.
Lim, Kieran. "A Survey of First-Year University Students’ Ability to Use Spreadsheets." Electronic
Journal of Spreadsheets in Education 1, no. no. 2 (2004).
Abstract: “Universities are using more information and communication technologies (ICT) in their
teaching and learning environments. An anonymous multiple-choice survey self-assessed the
spreadsheet skills of students enrolled in first-year units at the beginning of 2003. The results of
the survey indicate significant deficiencies in the use of spreadsheets. There are a significant
proportion of students who are unable to use spreadsheets as part of their education at the start
of their university studies. The implications for tertiary education are discussed.”
URL: http://www.sie.bond.edu.au/vol1number2.htm
Mailbarrow. "52 Easy Ways to Prevent Spreadsheet Problems."

Abstract: A series of outlines of information on: formulas and functions, printing, named ranges, files,
formatting, charts, database tables, and VBA Macros, etc. A full version provides helpful details.
URL: http://www.mailbarrow.com/services_excel_prevent.php
Martin, A. "An Integrated Introduction to Spreadsheet and Programming Skills for Operational Research
Students." Journal of the Operational Research Society 51 (2000): 1399 - 408.
Keywords: spreadsheets, programming, design, OR education
Abstract: This paper describes a teaching approach - a course on making the transition from
spreadsheets to computer programming. It is illustrated with examples that have been designed
and developed to help students to make this transition. It discusses insights into spreadsheet
design that are afforded by this software, in particular concerning differentiation of statistics from
dynamics, control, visibility of data, and user interaction.
URL: www.stockton-press.co.uk/jors
Mather, D. "A Framework for Building Spreadsheet Based Decision Models." Journal of the Operational
Research Society 50 (1999): 70 - 74.
Abstract: “Spreadsheet based decision modeling is widely used in business today. The functionality
provided within the current integrated packages allows users to develop very complex business
models. Unfortunately, most spreadsheets do not follow any particular methodology when
building spreadsheets based models . . . This paper presents an example of the type of framework
that can be used when developing spreadsheet based business models . . .”
McDonough, Donovan. "The Fragile Last Mile of B1: Spreadsheet Risk and Fraud Analysis."
McDonough’s IT Toolbox, 2004.
Abstract: This series of “entries” provides a range of information on how to reduce spreadsheet errors
and mistakes – understanding the error generation cycle, the design phase, the testing phase, the
input phase, the regular usage phase, the further development phase, and the distribution phase.
URL: http://www.spreadsheetrisk.com
McGill, Tanya and Klobas, Jane E. "The Role of Spreadsheet Knowledge in User-Developed Application
Success." Decision Support Systems (2004): 15 pp.
Keywords: end-user computing, end-user development, spreadsheet knowledge, user-developed
application success
Abstract: This paper reports on a study to investigate the role of spreadsheet knowledge in the successful
use of spreadsheet applications. It considers both the spreadsheet knowledge of the user
developer and the spreadsheet knowledge of the user and tests a model of the effect of
spreadsheet knowledge on the success of a user-developed spreadsheet application. Spreadsheet
knowledge was shown to be important in two ways. It influences the quality of the system being
developed, but it also acts directly upon the individual impact of the application. Successful use
appears to require sufficient knowledge to understand and, if necessary, alter the application.
Morrison, Mike, Joline Morrison, John Melrose, and E. Vance and Wilson. "A Visual Code Inspection
Approach to Reduce Spreadsheet Linking Errors." Journal of End User Computing 14, no. July-
September 2002 (2002): 51 - 63.
Abstract: “This paper describes the code inspection approach that visually represents the structure of a
linked spreadsheet and graphically identifies linked cells and their sources.”
Nardi, Bonnie, and James R. and Miller. "The Spreadsheet Interface: A Basis for End User
Programming." 1990.
Abstract: “This paper describes the properties of the spreadsheet interface and the ways in which
spreadsheets support users with little or no formal training in programming. We analyze the
spreadsheet formula language through which users express mathematical relations and the
tabular grid which permits users to view structure and display data. Based on our analysis of the
formula language and the tabular grid, we argue that user programming environments should be
characterized by (1) a limited set of carefully chosen, high-level, task-specific operations that are
sufficient for building applications within a restructured domain, and (2) a strong visual format
for structuring and presenting data.”
URL: http://www.darrouzet-nardi.net/bonnie
———. "Twinkling Lights and Nested Loops: Distributed Problem Solving and Spreadsheet
Development." International Journal of Man-Machine Studies 34 (1991): 161 - 84.
Abstract: “We have found that spreadsheets offer surprisingly strong support for cooperative
development of a wide variety of applications. Ethnographic interviews with spreadsheet users
showed that nearly all of the spreadsheets used in the work environments studied were the result
of collaborative work by people with different levels of programming and domain expertise. We
describe how spreadsheet users cooperate in developing, debugging and using spreadsheets. We
examine the properties of spreadsheet software that enable cooperation, arguing that: (1) the
division of the spreadsheet into two distinct programming layers of programming skill; and (2)
the spreadsheet’s strong visual format for structuring and presenting data supports sharing of
domain knowledge among co-workers.”
URL: http:www.darrouzet-nardi.net/bonnie
Newmann, Peter, G (moderator). "Forum on Risks to the Public in Computers and Related Systems." The
Risks Digest 1995, 9 pp.
Abstract: The ACM Committee on Computers and Public Policy held a forum to discuss the issue of risks
in eleven different contexts, from investment fund management to phone systems, to soldiers and
cellular phones, to computer addiction, and more.
Nixon, David, and Mike and O’Hara. "Spreadsheet Auditing Software." Paper presented at the EuSpRIG
Conference 2001, Amsterdam, The Netherlands 2001.
Abstract: “It is now widely accepted that errors in spreadsheets are both common and potentially
dangerous. Further research has taken place to investigate how frequently these errors occur,
what impact they have, how the risk of spreadsheet errors can be reduced by following
spreadsheet design guidelines and methodologies, and how effective auditing of a spreadsheet is
in the detection of these errors. However, little research exists to establish the usefulness of
software tools in the auditing of spreadsheets. This paper documents a test of five software tools
designed to assist in the audit of spreadsheets. The test was designed to identify the success of
software tools in detecting different types of errors, to identify how the software tools assist the
auditor and to determine the usefulness of the tools.”
Novak, David C. and Ragsdale, Cliff T. "A Decision Support Methodology for Stochastic Multi-Criteria
Linear Programming Using Spreadhseets." Decision Support Systems 36, no. 2003 (2003): 99 -
116.
Keywords: stochastic programming, multi-criteria optimization, decision support, spreadsheets
Abstract: In recent years, tools for solving optimization problems have become widely available through
the integration of optimization software (or solvers) with all major spreadsheet packages. This
paper introduces a decision support methodology for identifying robust solutions to LP problems
involving stochastic parameters and multiple criteria using spreadsheets.
URL: www.elsevier.com/locate/dsw
O’Beirne, Patrick. "Euro Conversion in Spreadsheets." Paper presented at the EuSpRIG Conference 2001,
Abstract: The focus of the article (Euro conversion) is dated; however, there are some tips of value
related to such good spreadsheet design practices as designating input areas that keeps all input
data together and the use of range names.
URL: http://www.sysmod.com/ or www.sysmod.com/eusprig01.htm
———. "Extreme Spreadsheet Engineering (Xse)." Systems Modelling, Ltd., 2002.

Abstract: This paper describes the key features of XP (Extreme Programming). Other information is
provided on classroom training, web-sites, etc.
URL: http://www.extremeprogramming.org
———. "Index to Systems Modelling Site." Systems Modelling Ltd. , 2004.

Abstract: This piece is useful for the number of links available to information on spreadsheet design,
other sites on ‘good practices’, spreadsheet auditing and inspection tools, mail lists, research,
testing, validation and verification, and US business modeling.
URL: http://www.sysmod.com/spreadsheetlinks.htm
———. Spreadsheet Check and Control: Systems Publishing, 2005.

Abstract: This book explains how to avoid the most common spreadsheet errors and to make future
development easier. It provides techniques for checking spreadsheets for accuracy and
soundness, and it offers many ways in which data can be hidden or calculation methods
subverted.
URL: http://www.SystemsPublishing.com
———. "Spreadsheet Errors." Paper presented at the EuSpRIG Conference, 2004, Klagenfurt, Austria
2004.
Abstract: This is a list of stories relating examples of significant spreadsheet errors, with sources of
information and ways that the errors might have been avoided in the first place.
URL: http://www.eusprig.org/stories.htm
———. Spreadsheet Testing, 2004.

O’Donnell, Joseph, and G. Lawrence and Sanders. "End-User Computing Concepts." Encyclopedia of
Information Systems 2 (2003).
Abstract: This article discusses the fundamentals of, motivations for, issues in, and data warehousing for
end-user computing. It also covers internet and e-commerce end-user computing and the future
for mobile computing.
O'Beirne, Patrick. "Index to Systems Modelling Site." Systems Modelling Ltd.

, 2004.
Abstract: This piece provides links to useful materials. This one is focused on EURO calculations. It
also provides a link to O'Beirne's blog on best practices.
URL: http://www.sysmod.com/spreadsheetlinks.htm
Oggier, Christophe, Emmanuel Fragniere, and Jeremy and Stuby. "Nestle Improves Its Financial
Reporting with Management Science." July-August 2005 2005.
Abstract: This paper describes Nestlé’s promotion of the use of decision tools based on management
science techniques through training and internal consulting in 1996. This focused on four
modules of operations research: sensitivity analysis, forecasting, simulation, and optimization.
The success to date is leading the company to extend its emphasis to even more sophisticated
tools and diffusing them through the company’s operations around the world.
Olson, Judith, Reitman, and Erik and Nilsen. "Analysis of the Cognition Involved in Spreadsheet
Software Interaction." Human-Computer Interaction 3 (1987-88): 309 - 49.
Abstract: “This article analyzes details of the cognition involved when people use spreadsheet software, a
task that is both a major microcomputer application and a cognitively intense task. This task is
analyzed in terms of GOMS model (Card, Moran and Newell, 1983), to test the generality of the
model and to extend its set of parameters. We found that people using two seemingly similar
spreadsheet applications, Lotus 1-2-3 and Multiplan, require very different amounts of time to
accomplish the same tasks.”
Ozluk, Ozgur. "A Survey of Spreadsheet Practices." Paper presented at the INFORMS Denver 2004.
Abstract: “. . . results of a scoping survey of non-anecdotal data on spreadsheet usage. . . Interviews
(with) people who develop spreadsheets. We investigate the determinants of spreadsheet
importance, identify current industry practices, and document existing standards for creation and
use of spreadsheet. . . Goal is to provide insight into user attributes, spreadsheet importance,
and current practices.”
URL: Ozgur@usfca.edu
Panko, Raymond. "Applying Code Inspection to Spreadsheet Testing." Journal of Management

Information Systems 16, no. Fall 1999 (1999): 159 - 76.
Abstract: “Sixty undergraduate MIS students code-inspected a spreadsheet seeded with 8 errors.
Individual code inspection caught only 63% of the errors. Group inspection raised this to 83%.
However, the group phase never found new errors; it merely pooled the errors found during the
individual phase by the three members.”
———. "Outline of General Spreadsheet Studies and Summary Papers." 2004.

Abstract: These contain citations and, in some cases, annotations of, articles of error research, cognitive,
behavioral and numerical research, descriptive writings, and questionnaire and interview
research.
URL: http://panko.cba.hawaii.edu/ssr
———. "What We Know About Spreadsheet Errors." Journal of End User Computing (1998).
Abstract: This article documents spreadsheet errors and underscores the need for discipline and
standards.
Panko, Raymond, and Ralph and Sprague. "Hitting the Wall: Errors in Developing and Code Inspecting a
‘Simple’ Spreadsheet Model." Decision Support Systems 22 (1998): 337 - 53.
Abstract: A report from a series of field audits and experiments. Many references.
Panko, Raymond R. "Capital Budgeting Spreadsheet Code Inspection at Nynex." 3, 2005.

Keywords: spreadsheet, code inspection, errors
Abstract: This report describes the 3-person team code inspection of a spreadsheet developed a NYNEX,
the largest regional telecommunications company in the northeastern part of the United States.
———. "Recommended Practices for Spreadsheet Testing." Paper presented at the Eusprig - European
Spreadsheet Risk Interest Group, Cambridge, UK 2006.
Keywords: Spreadsheet testing, errors, logic inspection
Abstract: This paper presents the author's recommended practices for spreadsheet testing. Documented
spreadsheet error rates are unacceptable in corporations today. Although improvements are
needed throughout the systems development life cycle, credible improvement programs must
include comprehensive testing. Several forms of testing are possible, but logic inspection is
recommended for module testing. Logic inspection appears to be feasible for spreadsheet
developers to do, and logic inspection appears to be safe and effective.
———. "Thinking Is Bad: Implications of Human Error Research for Spreadsheet Research and
Practice." Paper presented at the Enterprise Spreadsheet Management: A Necessary Evil?,
Keywords: Error, human error research, spreadsheet practice
Abstract: In the spreadsheet error community, both academics and practitioners generally have ignored
the rich findings produced by a century of human error research. These findings can suggest
ways to reduce errors; we can then test these suggestions empirically. In addition, research on
human error seems to suggest that several common prescriptions and expectations for reducing
errors are likely to be incorrect. Among the key conclusions from human error research are that
thinking is bad, that spreadsheets are not the cause of spreadsheet errors, and that reducing
errors is extremely difficult.
Panko, Raymond R. , and Richard P. Halverson, Jr. "Spreadsheets on Trial: A Survey of Research on
Spreadsheet Risks." Paper presented at the Proceedings of the 29th Annual Hawaii International
Conference on Systems Sciences, 1999 1996.
Keywords: spreadsheet, spreadsheet risks, end user research
Abstract: Even the earliest writers in end user computing remarked on the potential dangers of end user
spreadsheet development. Until recently, there was only anecdotal evidence to support their
concerns. Now, there is considerable evidence from experiments, field audits, and surveys of end
users and organizations that early concerns were well founded. This paper presents a framework
for risks in spreadsheeting and organizes selected research findings in terms of this framework.
———. "Two Corpuses of Spreadsheet Errors." Paper presented at the Proceedings of the 33rd Annual
Hawaii International Conference on Systems Sciences 2000.
Keywords: spreadsheet, spreadsheet error, spreadsheet testing
Abstract: The widespread presence of errors in spreadsheets is now well-establish. Quite a few
methodological and software approaches have been suggested as ways to reduce spreadhseet
errors. However, these approaches are always tailored to particular types of errors. Are such
errors, in fact, widespread? A tool that focuses on rare errors is not very appealing. In other
fields of error analysis, especially linguistics, it has proven useful to collect corpuses (systematic
samples) of errors. This paper presents two corpuses of errors seen in spreadsheet reduction
approaches and should guide theory creation and testing.
Pemberton, J.D., and A.J. and Robson. "Spreadsheets in Business." Industrial Management & Data
Systems, no. 100 (2000): 379 - 88.
Abstract: The authors surveyed part-time students (who were working full-time) at the University of
Northumbria Business School in 2000 in their use of spreadsheets. Among the information
gathered were the types of applications used by these student and the types of training they had
received on spreadsheets.
Phan, Tuan T. "Technical Consideration for the Validation of Electronic Spreadsheets for Complying with
21 Cfr Part 11." Pharmaceutical Technology, no. January 2003 (2003): 50 - 62.
Keywords: spreadsheet, validation, regulation compliance
Abstract: This article presents a top-down approach to properly implementing a validation project for
electronic spreadsheets. It provides some interesting historical background about the evaluation
of electronic spreadsheets and uses Microsoft Excel as the base spreadsheet application. It
discusses the shortcomings of spreadsheets and highlights some unique solutions and techniques
to help pharmaceutical companies comply with 21 CFR Part 11.
URL: www.validationassociates.com
Powell, Stephen G., and Kenneth R. Baker. The Art of Modeling with Spreadsheets: John Wiley, 2004.
URL: Management Science, Spreadsheet Engineering and Modeling Craft Link: http://he-cda.wiley.com/
WileyCDA/HigherEdTitle/productCd-0471209376,courseCd-DS0200.html
Powell, Stephen G., Barry R. Lawson, and Kenneth R. Baker. "Impact of Errors in Operational
Spreadsheets." Paper presented at the Enterprise Spreadsheet Management: A Necessary Evil?,
Keywords: Errors, impacts of errors
Abstract: All users of spreadsheets struggle with the problem of errors. Errors are thought to be
prevalent in spreadsheets, and in some instances they have cost organizations millions of dollars.
In a previous study of 50 operational spreadsheets we found errors in 0.8% to 1.8% of all formula
cells, depending on how errors are defined. In the current study we estimate the quantitative
impacts of errors in 25 operational spreadsheets from five different organizations. We find that
many errors have no quantitative impact on the spreadsheet. Those that have an impact often
affect unimportant portions of the spreadsheet. The remaining errors do sometimes have
substantial impacts on key aspects of the spreadsheet. This paper provides the first fully
documented evidence on the quantitative impact of errors in operational spreadsheets.
Power, D. J. "A Brief History of Spreadsheets." DSSResources.COM, World Wide Web, 2004.
URL: http://dssresources.com/history/sshistory.html version 3.6, 08/30/2004
Pryor, Louise, Richard Evans, Brian Foley, Michael Garner, Neil Hilary, Justin Skinner, Mark Shapland,
Kathryn Staff, and James Tanser. "Actuaries Excel: But What About Their Software?" In 33rd
Annual GIRO Conference, 2006.
Keywords: Actuarial software, spreadsheets, statistical packages, databases
Abstract: Software is a key part of our day-to-day work as actuaries. From the moment we sit down at
our desks we are using e-mail, spreadsheets, databases and a host of other packages. Yet despite
its importance, relatively little time is spent discussing how software is used and what problems
are associated with any particular package. Our aim was to start addressing these questions.
The first step in understanding actuarial software use is to find out what software is being used. We
therefore decided to conduct a survey of actuaries working in general insurance. Our request for
survey participants was forwarded to their mailing lists by both the UK Actuarial Profession and
the CAS. The response level was high, indicating that this is an issue of importance to many non
life actuaries.
Purser, Michael, and David Chadwick. "Does an Awareness of Differing Types of Spreadsheet Errors Aid
End-Users in Identifying Spreadsheet Errors?" Paper presented at the European Spreadsheet Risk
Interest Group Annual Conference, Cambridge, UK 2006.
Keywords: Spreadsheet errors, classification, end-user
Abstract: The research presented in this paper establishes a valid, and simplified, revision of previous
spreadsheet error classifications. This investigation is concerned with the results of a web survey
and two web-based gender and domain-knowledge free spreadsheet error identification exercises.
The participants of the survey and exercises were a test group of professionals (all of whom
regularly use spreadsheets) and a control group of students from the University of Greenwich
(UK). The findings show that over 85% of users are also the spreadsheet's developer, supporting
the revised spreadsheet error classification. The findings also show that spreadsheet error
identification ability is directly affected both by spreadsheet experience and by error-type
awareness. In particular, that spreadsheet error-type awareness significantly improves the user's
ability to identify the more surreptitious, qualitative error.
Raffensperger, John. "The Art of the Spreadsheet." 2002.

Abstract: A guide for spreadsheet design and use. It provides a number of principles to follow, describes
potential errors, and shows how to audit a spreadsheet and to teach the art of spreadsheet design.
A checklist accompanies the text.
———. "New Guidelines for Spreadsheets." Paper presented at the EuSpRIG Conference 2001,
Abstract: This paper makes the case for a new style for spreadsheet that emphasizes readability: (1) make
spreadsheets read from left to right and from top to bottom, (2) be concise, (3) format for
description, not decoration, and (4) expose rather than hide information.
———. "Suggestions to Graduate Students About Presentations." 2003.

Abstract: Raffensperger’s guidelines for presentations and focuses on: graphics, presentations, web
pages, and conclusions. This has points of importance for those designing spreadsheets.
Ragsdale, Cliff. Spreadsheet Modeling and Decision Making: South-Western, 2001.

Abstract: A management science text that uses spreadsheets extensively.
Rajalingham, Kamalesen, David Chadwick, and Brian and Knight. "Classification of Spreadsheet Errors."
Paper presented at the EuSpRIG Conference 2000, Greenwich, England 2000.
Abstract: “This article describes a framework for a systematic classification of spreadsheet errors, aimed
at facilitating analysis and comprehension of the different types of spreadsheet errors. It also
contains a description of various elements and categories of the classification, supported by
numerous examples.”
———. "Efficient Methods for Checking Integrity: A Structured Spreadsheet Engineering Methodology."
2002.
Abstract: This paper describes an approach based on classical System Development Life Cycle (SDLC),
structured methods and software engineering principles. It addresses the problem of spreadsheet
errors. Numerous approaches are incorporated into this framework, making it “a highly
integrated and structured methodology for spreadsheet design and development”. The
methodology consists of five stages: planning, analysis, design, implementation, and maintenance
with a number of steps listed for each stage. It also contains new developments in the research
into integrity control of spreadsheet models.
URL:
Rajalingham, Kamalesen, David Chadwick, Brian Knight, and Dilwyn and Edwards. "Quality Control in
Spreadsheets: A Software Engineering-Based Approach to Spreadsheet Development " Paper
presented at the Proceedings of the 33rd Hawaii International Conference on systems Sciences -
2000 2000.
Abstract: This paper presents “work conducted towards the development of an effective software
engineering-based methodology for integrity control in the process of spreadsheet
development . . . (and) discusses the application of relevant . . . techniques and principles in the
construction of spreadsheet models . . . The principles and techniques of tree-based formula
representation, unique definition of spreadsheet elements and separation of data and operations,
are among the main features explored.”
URL:
Read, Nick, and Jonathan and Batson. "Spreadsheet Modelling Best Practice." Institute of Chartered
Accountants for England and Wales
1999.
Abstract: This paper, also published by Business Dynamics of Price Waterhouse Coopers, presents the
following topics: modeling life cycle, model specification, design, building the model, testing,
using and managing the model.
URL: www.decisionmodels.com/linkssites.htm and/or http://www.eusprig.org/smbp.pdf
Reinhardt, Tanja, and Nelishia and Pillay. "Analysis of Spreadsheet Errors Made by Computer Literacy
Students." Paper presented at the IEEE International Conference 2004.
Abstract: “The EXITS research project aims to develop a MS Excel tutor that helps students or learners
to overcome their learning difficulties. In this paper, we analyse and classify spreadsheet errors
made by students in order to determine the function that our system should perform and to
generate an error library for student modeling purposes.”
URL: http://csdl.computer.org/comp/proceedings/icalt/2004/2181/00/21810852.pdf
Reithel, Brian J., Dave L. Nichols, and Robert K. Robinson. "An Experimental Investigation of the
Effects of Size, Format, and Errors on Spreadsheet Reliability Perception." Journal of Computer
Information Systems, no. Spring (1996): 54 - 64.
Keywords: errors, spreadsheet reliability, end-user training
Abstract: Most models of human information processing include a perceptual "filter" as a precursor to
mental processing. Building on the possible existence of template perceptual filtering, this article
presents the results of a laboratory experiment that was conducted to investigate some of the
factors that influence an individual's assessment of spreadsheet reliability. The study also
investigated the subjects' level of confidence in their reliability assessments. The results of the
study indicate that an interaction between large size and elaborate formatting significantly
inflated perceptions of reliability.
Ronen, Boaz, Michael Palley, and Henry and Lucas. "Spreadsheet Analysis and Design."
Communications of the ACM 32, no. 1 (1989): 84 - 93.
Abstract: This article discusses several different contexts for the development of spreadsheet models and
presents structured design techniques for these models. Discusses spreadsheet flow diagrams in
detail.
Saariluoma, Pertti, and Jorma Sajaniemi. "Transforming Verbal Descriptions into Mathematical Formulas
in Spreadsheet Calculation." International Journal of Human-Computer Studies 41 (1994): 915 -
48.
Keywords: spreadsheet, human-computer interaction, intermediate imagery
Abstract: A common subtask in spreadsheet calculation is the transformation of verbal task instructions
into spreadsheet formulas. This task can be used to study the relation of imagery to thinking.
Research using physics and mathematics problems has indicated that mental transformation from
verbal to mathematical representations is not necessarily direct but is intermediated by imagery.
Therefore, a human-computer interaction task such as spreadsheet calculation provides a good
task environment for analysing mental imagery operations, the role of imagery operations, and
the role of intermediate imagery in thinking tasks. Testing the use of imagery in spreadsheet
calculations also improves our understanding of representational systems used in this specific
task and in user interfaces in general.
Four experiments provided different types of evidence for the intermediate imagery hypothesis, which
means that subjects do not directly transform verbal instructions into spreadsheet formulas. They
first try to code an overall image of the areas referred to by verbal instructions, segment it into
suitable fields, and only thereafter do they write down the set of formulas which best extract the
information demanded.
Sajaniemi, Jorma. "Modeling Spreadsheet Audit: A Rigorous Approach to Automatic Visualization."

Journal of Visual Language and Computing 11 (1999): 49 - 82.
Abstract: “Computations in spreadsheets are hard to grasp and consequently many errors remain
unnoticed. The problem with the hidden errors lies in the invisibility of the structure of
calculations. As a result, auditing and visualization tools are required to make spreadsheets
easier to comprehend and to make errors easier to detect. This paper presents a theoretical
model of spreadsheets and a technique to describe and compare various tools. Moreover, two
new visualization mechanisms are introduced. “The spreadsheet model reflects not only current
spreadsheet systems but also the way people actually use spreadsheets. Theoretically, it is
impossible to check the correctness of a spreadsheet without a formal definition of its
computations, but our hope is to find visualizations that point out parts of spreadsheets that
contain anomalies, i.e. potential locations of errors. This model helps us to understand how such
anomalies can be defined.”
URL: http://www.idealibrary.com
Sajaniemi, Jorma, and Jari and Pekkanen. "An Empirical Analysis of Spreadsheet Calculation." Software
– Practice and Experience 18, no. 6 (1988): 583 - 96.
Abstract: “Spreadsheet calculation is a powerful tool in simple administrative data processing.
Formulae in spreadsheets have similar forms to expressions in traditional programming
languages, but the implementation of control structures is totally different. This paper contains
an analysis of 101 spreadsheets made and used in business and government. The analysis
concerns general properties, such as cell contents and referencing, the role of input, output and
computation, and the different ways iteration is implemented. Finally some effects of expertise
are studied. The results show that less than half of the available functions are really used, only
one cell in 25 contains computation, and iteration is implemented in at least four different ways.
Formulae are found to differ in their contents from expressions of programming languages, as
control structures are implemented differently in these systems. Summation with a constant skip
is suggested to be included in the set of functions of spreadsheet calculation.”
Savage, Helen M. "Document That Spreadsheet." Management Accounting (1991): 52 - 57.

Abstract: “Adequate documentation of systems and applications is important, yet we often see or create
spreadsheet files that carry minimal, if any, documentation. Broad documentation includes a
description of the model, its purpose, user instruction, and model history. Detailed
documentation is intended to annotate computational sections of the model to aid debugging and
later modification.”
Scheubrein, Ralph. "Elements of End-User Software Engineering." Paper presented at the INFORMS,
Transactions on Education
September 2003.
Abstract: This paper provides some aspects of software engineering in general and spreadsheet
engineering in particular. It also contains guidelines for implementing spreadsheet-based tools.
URL: http://ite.pubs.informs.org/Vol4No1/Scheubrein/index.php
Schilling, David. Spreadsheets and Business, 2001. Slide lecture.

Schultheis, Robert, and Mary Sumner. "The Relationship of Application Risks to Application Controls: A
Study of Micro-Computer-Based Spreadsheet Applications." Journal of End User Computing 6,
no. 2 (1994): 11 - 18.
Keywords: spreadsheet risk, spreadsheet controls
Abstract: The findings of this study show that a number of controls are being applied to spreadsheet
applications. The findings also show that developers use more controls in high-risk spreadsheet
applications. . . Given the risk factors associated with spreadsheet development, management
should be aware that effective control mechanisms should be used to minimize the risk of bad
data, unauthorized access, and incorrect logic.
Service, H. M. Customs and Excise Computer Audit. "Methodology for the Audit of Spreadsheet Models
- Version 2." 27: H. M. Customs and Excise, 2001.
Abstract: This audit methodology was first introduced in 1992 with the acquisition of Spreadsheet Auditor
- the first standard audit tool for spreadsheets used in H. M. Customs and Excise. The current
revision has been made in response to the experience of computer system auditors and their
trainers in H. M. Customs and Excise using both the methodology and SpACE during 2000.
Simkin, Mark G. "How to Evaluate Spreadsheets." Journal of Accountancy, no. November (1987): 130 -
38.
Keywords: spreadsheet, validation, auditing software
Abstract: This article presents seven methods for validating spreadsheet models: developing spreadsheets
standards, performing simple tests, creating control-check tables, having other audit your models,
using spreadsheet auditing tools, and creating duplicate models.
Software, Southern Cross. "Spreadsheet Detective – a Review." (2002).

Abstract: This short piece provides a good review of the features of Spreadsheet Detective. This software
is designed to ensure model correctness by providing automated documentation that highlights
mistakes.
URL: http://www.uq.net.au/detective/home.html
Song, Guanglei, and Kang and Zhang. "Model Management through Graph Transformation." Paper
presented at the IEEE 2004 Visual Languages Human-Centric Computing Conference, Workshop
on the Foundations of Spreadsheets, Rome 2004.
Abstract: The paper proposes a “visual representation for model management operators based on graph
transformations.”
URL: www.utdallas.edu/~glsong/
Speier, Cheri, and Carol V. Brown. "Perceived Risks and Management Actions: Differences in End-User
Application Development across Functional Groups." Paper presented at the 29th Annual Hawaii
International Conference on System Sciences 1996.
Keywords: risks in end user development, policy, risk management
Abstract: Essentially unaddressed in prior end-user computing (EUC) research is an important context
factor: the functional department of the end-user. Just as individual employees vary in their EUC
tool and management support needs, we propose that not all functional departments in the same
firm will use EUC tools for the same tasks, perceive the same EUC risks, and have the same
management control needs. This article reports on an exploratory study designed to investigate
potential differences across functional groups in the same organization for three factors:
application tasks, policies to minimize risk, and perceived EUS benefits.
Stefanou, Constantinos. "System Development Life Cycle." Encyclopedia of Information Systems 2

(2003).
Abstract: This article covers seven phases of the System Development Life Cycle (SDLC), the strengths
and weaknesses of SDLC, and different approaches to system development. The basic phases of
the approach are system analysis, system design and system implementation.
URL: www.acc.teithe.gr/C-J-STEFANOU.html
Stigliano, Jose, and Marco and Bruni. "End-User Computing Tools." Encyclopedia of Information
Systems 2 (2003).
Abstract: The article discusses a range of office productivity tools, workgroup computing tools,
application development tools, and trends.
Suzuki, Yoshinori , and Clyde Kenneth Walter. "Potential Cost Savings of Frequent Flyer Miles for
Business Travel." Transportation Research, Part E 37, no. 2001: 397-410.
Keywords: travel cost, frequent flyer miles, airfares
Abstract: The mileage redemption strategy is a procedure used by many business firms to reduce air
travel costs, inm which the frequent flyer miles of traveling employees accumulated during
business trips are applied to their future business trips to obtain "free" air tickets. This paper
presents a framework that investigates how the frequent flyer miles can be used in the most
effective way to reduce air travel costs by those firms that are either using the mileage redemption
strategy or considering the use of the strategy. The framework can be implemented quite easily
by spreadsheet software such as MS Excel.
URL: www.elsevier.com/locate/tre
Systems, Frontline. "Hints for Building Readable, Manageable Models." Frontline Systems
2002.
Abstract: A few rules for the design of spreadsheets using Solver: identify the index sets, lay out the index
sets in columns and rows, allocate cells for decision variables and constraints; allocate cells for
coefficients or other parameters; aim for uniform indexing of variables and constraints; use
fonts, borders and shading; and use defined range names for variables and constraints.
URL: http://www.frontsys.com/readable.htm
Teo, Thompson, S. H., and Margaret Tan. "Quantitative and Qualitative Errors in Spreadsheet
Development." Paper presented at the 30th Hawaii International Conference on Systems Sciences
1997.
Keywords: spreadsheet errors, error detection
Abstract: Past research has shown that errors are relatively common in all types of spreadsheets. As
spreadsheets are used widely by executives in analyzing financial, budgeting, and forecasting
problems to support their decision making, it is very important that spreadsheets are accurate.
Errors undetected in spreadsheets may have undesirable consequences as they may adversely
impact the firm's bottom line as well as the firm's competitiveness. In this paper, we investigate
the types of errors that occur for a simple domain-free spreadsheet model. We also show that
spreadsheet errors can be difficult to detect during "what if" analysis (i.e., when design
parameters are changed) when the spreadsheets are not properly designed. The results show that
most students to not take care in designing their spreadsheets. The study appears to suggest that
in teaching spreadsheets, emphasis must be placed on creating a comprehensible design that
enables easy detection of errors and easy maintenance.
Teo, Thompson S.H., and Joo Eng Lee-Patridge. "Effects of Error Factors and Prior Incremental Practice
on Spreadsheet Error Detection: An Experimental Study." International Journal of Management
Science 29 (2001): 445 - 56.
Keywords: debugging, detection of errors, qualitative errors, quantitative errors, spreadsheet errors
Abstract: Previous research has shown that spreadsheet errors are common and not easily detectable. In
this paper, an experiment was conducted to examine the rate of detection of both quantitative and
qualitative errors in two domain-free spreadsheets. A detailed list and explanation of the types of
common spreadsheet errors are presented. Results showed that the ability to detect various types
of errors appears to be dependent on the type and prominence of errors as well as prior
incremental practice with spreadsheet error detection. Implications of the findings are discussed.
Tukiainen, M. "Comparing Two Spreadsheet Calculation Paradigms: An Empirical Study with Novice
Users." Interacting with Computers 4 (2001): 427 - 46.
Abstract: The author presents “an empirical study with novice users, comparing the traditional
spreadsheet calculation paradigm and the structured spreadsheet calculation paradigm. The
results show that the two different paradigms produce different error behaviors.”
Unknown. "Avoiding Costly Errors in Your Spreadsheets." In Contractor's Business Management Report,
2 - 4: Institute of Management & Administration, Inc., 2004.
Keywords: errors, spreadsheet controls
Abstract: This report offers a practical 5-step program for evaluating spreadsheet controls
———. Best Practice – Spreadsheet Modelling Standards Version 3.1 BPM Analytical Empowerment,
2004.
Abstract: BPM Analytical Empowerment Publication developed in association with the Spreadsheet
Standards Review Board These standards are the subject of ongoing development with updates
and many other spreadsheet modeling resources being made available at: www.bpmhome.com A
companion version with commentary and examples is also available upon request.
URL: www.bpmhome.com
———. "Spreadsheet Development." In Software Development Home Page Electric Power Research
Institute , 2002.
Abstract: Good reference for spreadsheet development that focuses on installation, data entry, user
documentation, graphical user interface, and EPRI software process requirements.
URL: http://epri.com/eprisoftware/procespreadsheetguide/spreadsheetdev.html
———. "Spreadsheet Mistakes – New Stories." EuSpRIG, 2004.

Abstract: A summary of spreadsheet mistakes from many sources.
URL: http://www.eusprig.org/stories.htm
———. "Spreadsheet Resources." In Systems Modelling Ltd.: Systems Modelling Ltd., 2002.
Abstract: This is a listing of significant resources for spreadsheet design, auditing tools, mail lists,
research, testing, risk interest group, MS-Office and Excel, VBA code examples, tools and
utilities, Excel tips (and tricks, traps, bugs, etc.), and directories, publications, accountancy
articles and business modeling.
URL: http://www/sysmod.com/spreadsheetlinks.htm
———. "Summary of Five Papers for Vl/Hcc '04 Conference." Paper presented at the IEEE Visual
Languages Human-Centric Computing Conference, Rome 2004.
Abstract: This document contains summaries of papers accepted for the 2004 conference.
———. "Summary of Sarbanes-Oxley Act of 2002." American Institute Certified Public Accountants
2004.
Abstract: The Sarbanes-Oxley Act (SOX) contains a number of provisions that are greatly influencing
accounting practices. This summarizes the major provisions of the act including the important
Section 404: Management Assessment of Internal Controls.
URL: http://www.aicpa.org/info/sarbanes_oxley_summary.htm
———. "The Use of Spreadsheets: Considerations for Section 404 of the Sarbanes-Oxley Act." Price
Waterhouse-Coopers, 2004.
Abstract: This paper discusses the evaluation of the control environment and specific control activities
that should be considered by management in evaluating the use of significant spreadsheets as
part of their 404 process.
URL: http://www.uq.net.au/detective
Whittaker, David. "Spreadsheet Errors and Techniques for Finding Them." Management Accounting
(1999): 50 -51.
Abstract: “Getting a grip on a large and complex model is a real challenge, particularly when time is of
the essence. When under pressure, the techniques illustrated here can swiftly reduce, but not fully
eliminate, modeling risk. However, being focused on what is important and being creative with
testing techniques can ensure that the greatest value is obtained from the time spent reviewing the
model.”
Wood, Justin. "Spreadsheet Heaven." CFO Publishing Corporation

2005.
Abstract: This short paper examines the trend toward business performance management (BPM) tools. It
describes the strategy of many BPM vendors to place Excel at the heart of their offerings,
recognizing the flexibility of the Excel and its popularity among financial managers. This article
is available, by subscription, in the August 2005 number of CFO.com.
URL: http://www.cfo.com/
Yakal, Kathy. "Holy Macro!" 2002.

Abstract: An article that describes (and provides web-sites for) a variety of Excel tools – Spreadsheet
Detective, Spreadsheet Pro, Spreadsheet Assistant, JEM Plus, SPREDGAR, etc.

Bibliography

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Bibliography

Uploaded by

Copyright:

Available Formats

Spreadsheet Engineering Research Project (SERP)

Tuck School of Business at Dartmouth College

Albright, S. Christian. "Excel Tutorial to Improve Your Efficiency." (2001).

Blanning, Robert. "Model Building Process." Encyclopedia of Information Systems 2 (2003).

Burns, Patrick. "Spreadsheet Addiction." Burns Statistics, 2005.

Enumera. "Spreadsheet Errors-an Issue for Developers." Enumera paper, 2002.

Gelbstein, Eduardo. "End-User Computing, Managing." Encyclopedia of Information Systems 2 (2003).

Hermann, Franz. Getting the Oops! Out of Spreadsheets 1999 [cited.

Howard, Philip. "Managing Spreadsheets." In A White Paper by Bloor Research, 2005.

Mailbarrow. "52 Easy Ways to Prevent Spreadsheet Problems."

———. "Extreme Spreadsheet Engineering (Xse)." Systems Modelling, Ltd., 2002.

———. "Index to Systems Modelling Site." Systems Modelling Ltd. , 2004.

———. Spreadsheet Check and Control: Systems Publishing, 2005.

———. Spreadsheet Testing, 2004.

O'Beirne, Patrick. "Index to Systems Modelling Site." Systems Modelling Ltd.

Panko, Raymond. "Applying Code Inspection to Spreadsheet Testing." Journal of Management

———. "Outline of General Spreadsheet Studies and Summary Papers." 2004.

Panko, Raymond R. "Capital Budgeting Spreadsheet Code Inspection at Nynex." 3, 2005.

Raffensperger, John. "The Art of the Spreadsheet." 2002.

———. "Suggestions to Graduate Students About Presentations." 2003.

Ragsdale, Cliff. Spreadsheet Modeling and Decision Making: South-Western, 2001.

Sajaniemi, Jorma. "Modeling Spreadsheet Audit: A Rigorous Approach to Automatic Visualization."

Savage, Helen M. "Document That Spreadsheet." Management Accounting (1991): 52 - 57.

Schilling, David. Spreadsheets and Business, 2001. Slide lecture.

Software, Southern Cross. "Spreadsheet Detective – a Review." (2002).

Stefanou, Constantinos. "System Development Life Cycle." Encyclopedia of Information Systems 2

———. "Spreadsheet Mistakes – New Stories." EuSpRIG, 2004.

Wood, Justin. "Spreadsheet Heaven." CFO Publishing Corporation

Yakal, Kathy. "Holy Macro!" 2002.

You might also like