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					                                                              Spreadsheet Literature

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.
                                                                                                                   1 Other
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
                                                    doing so.
                                                    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
                                               application, ethnography.
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
                                                 auditor’s performance.
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.
hard copy)

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
                                                   display data.
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
                                                   judgemental data.
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
                                                   future developments.
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.

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