INDEX ARTICLE SUMMARY RATING FOCUS THEORY MODE
4 Peer A/c BPO
journal IT SS
3 HR Gen
W/paper Purch. Mixed
2 Grey Gen.
SS1 Taylor, M, Moynihan, E and Wood-Harper, This paper examines the relationship between 4 A Funct. BPO
A. (1998). End-user computing and information systems methodologies and the end-user SSC
information systems methodologies, computing environment. In particular, the potential
Information Systems Journal 8, (1998), p. benefits and disadvantages of the use of information
85-96 systems methodologies for end-user computing, and
strategies by which such usage can be accomplished.
Keywords: End-user computing, information systems
MA2 Leon, L, Dolphy, M and Kalbers, L. (2010). This tutorial presents an analysis of the prior work on
Beyond Regulatory Compliance for error prevention and detection in spreadsheets as it
Spreadsheet Controls: A Tutorial to Assist relates to SOX and IT governance frameworks more
Practitioners and a Call for Research, generally. It attempts to reconcile requirements for SOX
Communications of the Association for with IT spreadsheet research. It offers a series of options
Information Systems, 27 (8) p 541-560 for controlling the spreadsheet development process.
Keywords: Spreadsheet errors, internal controls, IT
governance, regulatory compliance
MA3 Panko, R and Halverson, R. (1996). This paper presents a framework for risks in
Spreadsheets on Trial: A Survey of spreadsheeting and organises selected research findings
Research on Spreadsheet risks. 29 in terms of this framework. This draws on evidence from
Annual Hawaii International Conference on experiments, field audits, and surveys of end users and
System Sciences - 1996 organisations that early concerns of the potential dangers
of end user spreadsheet development were well founded.
MA4 Chan, Y and Storey, V (1996). The use of This paper explores spreadsheet use within
spreadsheets in organisations: organisations, drawing on results from a survey carried
Determinants and consequences. out to investigate the relationship among tasks,
Information & Management 31 (1996) p spreadsheet proficiency, usage, and satisfaction.
119-134 Keywords: End-user computing; spreadsheets; Software
MA5 Erwig, M, Abraham, R, Cooperstein, I and This paper proposes a system that prevents errors in
Kollmansberger, S. (2005). Automatic spreadsheets by restricting spreadsheet updates to only
Generation and Maintenance of Correct those that are logically and technically correct. The
Spreadsheets. ICSE, May 2005. system is based on the concept of templates that
describe the principal structure of the initial spreadsheet
and all of its future versions.
Keywords: Spreadsheets, Template, Program generation,
Error prevention, Type system, End-user software
MA6 Rothermel, G, Burnett, M, Li, L, Dupius, C The article attempts to provide some of the benefits of
and Sheretov, A. (2001). A Methodology for formal testing methodology to the creators of
Testing Spreadsheets. Transaction on spreadsheets. This article presents a testing
Software Engineering and Methodology. 10 methodology that adapts data flow adequacy criteria and
(1), January 2001 P 110-147 coverage monitoring to the task of testing spreadsheets.
Keywords: Software testing, spreadsheets.
MA7 Brown, P and Gould, J. (1987). An This study saw nine experienced users of electronic
Experimental Study of People Creating spreadsheets each creating three spreadsheets. It
Spreadsheets. Transactions on Office showed that 44 percent of the spreadsheets contained
Information Systems, 5 (3) July 1987, P user generated errors, despite their initial confidence.
258-272 The study also showed that people did not spend a lot of
time planning before launching a spreadsheet creating
episode, and spend 21% of their time pausing before
Keywords: Programming errors, spreadsheets.
MA8 Hendry, D and Green T (1994) Creating, This paper summarises transcripts of interviews from
comprehending and explaining users of spreadsheets when asked to explain how their
spreadsheets: a cognitive interpretation of spreadsheets worked. The interviews reveal key
what discretionary users think of the strengths and weaknesses of the spreadsheet model. It
spreadsheet model. Journal of Human and shows how in previous literature has emphasised
Computer Studies, 40, P 1033-1065. strengths of spreadsheets and tended to overlook
Powell, S, Baker, K, and Lawson, B (2008) This paper summarizes and critiques the research
A critical review of the literature on literature on spreadsheet errors from the viewpoint of a
spreadsheet errors. Decision Support manager who wishes to improve operational spreadsheet
Systems 46 (2008) P 128-138 quality. It also offers suggestions for future research
directions that can improve the state of knowledge about
spreadsheet errors and mitigate spreadsheet risks.
Pemberton, J and Robson, A. (2000) This paper aims to assess the impact of spreadsheets on
Spreadsheets in business. Industrial today’s modern business by presenting research based
Management and Data Systems 100 (2000) on a questionnaire survey of 227 respondents drawn
P 379-388 from a range of business disciplines, and at various
levels within their organisations.
Baskarada, S (2010) How Spreadsheet This paper aims to bridge the gap in literature regarding
Applications Affect Information Quality. the lack of research into the impact of spreadsheets on
Journal of Computer Information Systems organisational information quality. It identifies key factors
(Spring 2011) P 77-84 – inherent to spreadsheet applications as well as related
to their use – which may have significant negative effects
on information quality in organisations.
Keywords: data quality, information quality, spreadsheet
Petti R, Cannon H. An Innovative This paper compares design criteria against the new
Spreadsheet Authoring Environment. ModelSheet authoring environment, which is based on a new
Journal Of Internet Banking & Commerce symbiosis of visual layout and program structures. ModelSheet
[serial online]. August 2008;13(2):1-11. retains the key strengths of spreadsheets - supporting
decentralized innovation by domain experts who may not be
programmers - while it improves model reliability, model
expressiveness, team collaboration, and modeler productivity.
Reason T. Building Better Budgets. Cfo This article discusses issues companies have with Excel
[serial online]. December 2000;16(14):91. spreadsheets, and how companies are turning to
budgeting and planning software packages to reduce
time and effort spent on budgeting.
Leahy T. Can the Budgeting Competency This article presents results from a survey showing the
Gap Be Narrowed?. Business Finance real value of leading practices in budgeting, planning and
[serial online]. February 2006;12(2):39-43. forecasting. It shows a gap between practices of top flight
business and average enterprises.
Goodwin B. Software can ease the pain This article discusses how suppliers are beginning to
and cut the cost of compliance, says Butler. offer more sophisticated tools that will make compliance
Computer Weekly [serial online]. March 15, with Sarbanes-Oxley easier in the future, noting how
2005;:16. before business relied on simple software tools such as
spreadsheets to analyse compliance.
Galleta, D, Hartzel, K, Johnson, S, Joseph, This paper reports on a study to understand if error
J and Rustagi, S. (1996) Spreadsheet detection was aided by presentation format. Subjects
presentation and error detection: an found on average only 50% of errors across all
experimental study. 29 International presentation formats. This paper suggests that
Conference on System Sciences (1996). practitioners should be aware of the difficulties in finding
even simple errors, especially on-screen, and should
develop training programs to facilitate spreadsheet
Rao M, Mandal P. Linking the Impact of IT This paper describes a measurement model, known as
Investments to Productivity and Profitability. the PPP model (Profitability = Productivity + Price
International Journal Of Enterprise Recovery) that can fill the gap and show a link between
Information Systems [serial online]. April IT investments, productivity and profitability.
2011;7(2):34-49. Available from: EconLit,
Ipswich, MA. Accessed February 17, 2012.
Douglas Howcroft, (2006) "Spreadsheets The purpose of this paper is to identify and explain the
and the financial planning process: a case barriers that prevented the case study organisation, a UK
study of resistance to change", Journal of manufacturing and R&D subsidiary of a European
Accounting & Organizational Change, Vol. transnational company, from improving its spreadsheet-
2 Iss: 3, pp.248 – 280 (Still need access to based financial planning process.
Surendranath R. Jory, Jacob Peng, This paper aims to examine investor reaction to
Caroline O. Ford, (2010) "The wealth companies' announcements of new information
effects of investing in information technology (IT) or improved existing IT to satisfy
technology: The case of Sarbanes-Oxley requirements of Section 404 of the Sarbanes-Oxley Act
section 404 compliance", Review of of 2002.
Accounting and Finance, Vol. 9 Iss: 3,
pp.285 – 305 (Still need access to hard
Edwarsds, J, Finlay, P and Wilson, J. This paper discusses how the implementation of ‘Do it
(2000) The role of OR specialists in ‘do it yourself spreadsheets’ have become widespread in
yourself’ spreadsheet development. recent years, although that this has led to concerns that
European Journal of Operational Research many of the systems may not be fit for purpose. A set of
127 (2000) P 14-27. 20 guidelines are presented to help the OR specialist
guide the DIYer to ‘scope’ any proposed spreadsheet.
Miller, R. (2005) Only a matter of time This article reports on how inaccurate financial
before the spreadsheets hit the fan. The information is widespread and is putting businesses at
Telegraph, 30 June 2005. risk.
Business & Media: Media: THE This article talks of how spreadsheets have made it so
NETWORKER: Spreadsheets serve as easy to calculate ‘what-if’ scenarios that they have
weapons of mass cost destruction created a culture where companies are constantly
second guessing themselves and over planning.
Tobias, E. (2000) My biggest mistake: I This article discusses the thoughts of an IT manager that
should have looked, and listened to people. presented to his board plans to continue using older
The Independent, September 13 2000. mainframe style network as opposed to spreadsheets,
even though it seems many businesses were going that
Panko, R. (1998) What We Know About This paper discusses how the considering errors are
Spreadsheet Errors. Journal of End User usually found in a few percent of all cells on
Computing, Special Issue on Scaling Up spreadsheets, for a large organisation the question is not
End User Development. Volume 10, No 2, whether they exist, but how many there are. Also how in
Spring 1998 P 15-21. programming, there are strict development disciplines
whereas spreadsheet creation tends to be more informal.
Croll, G. (2005) The Importance and This article brings together experiences of a number of
Criticality of Spreadsheets in the City of senior practitioners who have spent much of their careers
London. European Spreadsheet Risks working with large spreadsheets that have been and
Interest Group. continue to be used to support major financial
transactions and manage large institutions in the City of
London. It is suggested that the City is presently exposed
to significant reputational risk through the uncontrolled
use of critical spreadsheets in the financial markets and
Nardi, B and Miller, J. (1990) The This paper describes the properties of the spreadsheet
spreadsheet interface: A basis for end-user interface and the ways in which spreadsheets support
programming. Human Computer users with little or no formal training in programming. It
Interaction, Spring 1990. analyses the spreadsheet formula language through
which users express mathematical relations and the
tabular grid which permits users to view, structure and
Ballou, D, Pazer, H, Belardo, S and Klein, This paper examines the impact of deficiencies in data
B. (1987) Implication of Data Quality for quality on the results generated for spreadsheet
Spreadsheet Analysis. applications. The purpose is to describe a framework
which can be systematically used to determine the
relative importance of potential errors in operational and
McGill, T and Klobas, J (2005) The role of This paper reports on a study to investigate the role of
spreadsheet knowledge in user-developed spreadsheet knowledge in the successful use of
application success. Decision Support spreadsheet applications. It considers both the
Systems 39 (2005) P 355-369 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.
Teo, T.S.H and Eng Lee-Patridge, J (2001) This paper reports on an experiment conducted to
Effects of error factors and prior examine the rate of detection of both quantitative and
incremental practice on spreadsheet error qualitative errors in two domain-free spreadsheets. A
detection: an experimental study. Omega detailed list and explanation of the types of common
29 (2001) P 445-456 spreadsheet errors are presented.
Howe, H and Simkin, M (2006) Factors This article examines the subject of spreadsheet error
Affecting the Ability to Detect Spreadsheet detection in detail and describes an experiment designed
Errors. Decision Sciences Journal of to identify those factors influencing the error-detection
Innovative Education. 4 (1) January 2006. capabilities of a sample of spreadsheet users.
Powell, S, Baker, K and Lawson, B (2009) This study estimates the quantitative impacts of errors in
Impact of errors in operational 25 operational spreadsheets from five different
spreadsheets. Decision Support Systems organisations. 381 potential errors were discovered, 117
47 (2009) P 126-132 were confirmed as errors. The largest error was $100
Banks D., Monday A. “Interpretation As A This paper considers the problems of both mechanical
Factor In Understanding Flawed production and the problems of translation of problem to
Spreadsheets”. Proceedings of EuSpRIG spreadsheet representation. `
2002 Symposium. University of Wales
Institute Cardiff, UK July 2002
Goswami S, Hock Chuan C, Hee Woong K. The This study investigates the role of visualisation tools in
Role of Visualization Tools in Spreadsheet Error spreadsheet error correction. For this purpose, the study
Correction from a Cognitive Fit Perspective. proposes a framework classifying activities associated
Journal Of The Association For Information with spreadsheet error correction. The framework is to
Systems [serial online]. June 2008;9(6):321-
343. highlight the activities that are important for correcting
different times of spreadsheet errors, and to show how
different visualisation tools can aid error correction by
effectively supporting these activities.
Kobielus J. Spreadsheet governance is a must. An editorial is presented discussing the importance of
Network World [serial online]. November 13, spreadsheet governance in master data management. The
2006:43 author states that he recognizes that spreadsheets are one of
the primary client applications for viewing and working with
master reference data from corporate data warehouses, a use
which makes it easy for the users to disregard the MDM
controls regulating data warehouse operations. He argues that
spreadsheet governance should be a main component of
every organization's MDM and regulatory-compliance strategies
and that organizations must also be able to identify which
spreadsheet version a certain user relied on at a particular
Higgins K. ERP Goes On The Road. The article focuses on Quaker Chemical Corp. which uses data-
Informationweek [serial online]. May 23, warehouse tools to extract custom data from its PeopleSoft
2005;(1040):52-53 application and fold it into spreadsheets for mobile users. A
data warehouse now pushes enterprise resource planning
(ERP) data out to some users. The push approach is a logical
next step for Quaker Chemical, which four years ago
implemented a single-instance ERP system to eliminate the
multiple ERP applications at each of its regional sites. The
company also integrated its existing clustered Windows 2000
SAS 9 data-warehouse system with the PeopleSoft ERP
Hyle R. What Do You Know?. Techdecisions The article discusses the decision of Folksamerica Reinsurance
[serial online]. October 2007;9(10):10 in 2005 to create an enterprise data warehouse and associated
reports for loss-reserving and other critical business processes.
The loss-reserving system is aimed at replacing the Excel
spreadsheet reserving system used by the company. The
company created a pilot project for all the business
intelligence vendors wherein the reinsurer gave the vendors
information and required them to return with reports. As of
2007, the capability of the data warehouse is being
demonstrated to senior managers.
Catherine Ma, David C. Chou, David C. Yen, Data warehousing is the technological trend for the
(2000) "Data warehousing, technology corporate decision support process. This article investigates
assessment and management", Industrial the current business environment of the data warehouse,
Management & Data Systems, Vol. 100 Iss: 3, including OLAP, data mining, data visualization and other
pp.125 – 135 technologies. This article also analyzes the importance of
data warehouse management and maintenance and its
Saran C. Cognos takes the place of easyJet's The article focuses on the move of budget airline, easyJet
Excel. Computer Weekly [serial online]. July 4, Airline Co. Ltd. to incorporate Cognos Inc.'s enterprise
2006;:25 resource planning software inplace of Excel workbooks, the
system that it was earlier using. It is stated that Cognos
Planning is being used across all of easyJet's fixed costs and
consolidated profit and loss accounts. Paul Gibson, easyJet's
planning and analysis manager, said that the company
struggled with spreadsheets due to the complexity of the
planning models and also had problems collating information
KARLIN B. Better Than Spreadsheets. Treasury The article evaluates the Strategic Investment Management
& Risk [serial online]. February 2009;:18 Blueprint from IBM Corporation and its Cognos unit.
Thomas D. Virgin Holidays boosts planning. Tour operator Virgin Holidays Ltd. expects to boost margins and
Computer Weekly [serial online]. September 2, improve forecasting after completing the implementation of a
2003;:8 centralized planning system. The move reflects the increasing
importance of accurate planning and forecasting for travel
companies, which have seen margins squeezed by the
emergence of online agents, low cost airlines and the downturn
in travel following terrorist attacks, the Iraq war and the
outbreak of the SARS disease. The enterprise planning system
from Cognos Inc., will replace a variety of different forecasting
spreadsheets and will integrate product and brochure
planning with operational data such as costs and resources.
This will mean all departments, including sales, marketing, call
center and passenger services, will have an improved
understanding of Virgin Holidays' product, brochure and sales
channel profitability, said Ashley Royston, general manager of
product and commercial at the operator.
Coffee P. QlikView helps users explore wealth of Software company QlikTech International AB's QlikView 6 is a
data. Eweek [serial online]. August 4, relatively self-contained solution that takes advantage of
2003;20(31):47 memory-rich machines to build interactive front ends for
exploring and presenting information from many sources.
QlikView 6's advanced core design, extended in May 2003,
update with new options for integrating local and server
operations, is somewhat offset by a Windows-centric
implementation that seems a little last-century. QlikView's
design metaphor of documents driven by scripts resembles
some early-1990s efforts to add more custom programmability
to the spreadsheet metaphor. QlikView is not as complex as
many network-based competitors, in that it avoids the need for
an IT shop to adopt and understand an extended platform such
as Java 2 Platform Enterprise Edition.
Anders Rom, Carsten Rohde, (2006) The purpose of this paper is to contribute to the body of
"Enterprise resource planning systems, knowledge about to what extent integrated information
strategic enterprise management systems systems, such as ERP and SEM systems, affect the ability
and management accounting: A Danish to solve different management accounting tasks.
study", Journal of Enterprise Information
Management, Vol. 19 Iss: 1, pp.50 - 66
Konicki, S (2000) Break Out. Information This article discusses how getting locked into an ERP suite
Week, December 18, 2000. is less of a concern in present times as vendors have been
adding new functionality and introducing a broader range of
integration schemes for third-party apps.