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Errors in Operational Spreadsheets

Errors in Operational Spreadsheets

Stephen G. Powell, Kenneth R. Baker, Barry Lawson
Copyright: © 2009 |Volume: 21 |Issue: 3 |Pages: 13
ISSN: 1546-2234|EISSN: 1546-5012|ISSN: 1546-2234|EISBN13: 9781615207008|EISSN: 1546-5012|DOI: 10.4018/joeuc.2009070102
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MLA

Powell, Stephen G., et al. "Errors in Operational Spreadsheets." JOEUC vol.21, no.3 2009: pp.24-36. http://doi.org/10.4018/joeuc.2009070102

APA

Powell, S. G., Baker, K. R., & Lawson, B. (2009). Errors in Operational Spreadsheets. Journal of Organizational and End User Computing (JOEUC), 21(3), 24-36. http://doi.org/10.4018/joeuc.2009070102

Chicago

Powell, Stephen G., Kenneth R. Baker, and Barry Lawson. "Errors in Operational Spreadsheets," Journal of Organizational and End User Computing (JOEUC) 21, no.3: 24-36. http://doi.org/10.4018/joeuc.2009070102

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Abstract

Spreadsheets are used in almost all businesses, for applications ranging from the mundane to the mission-critical. Errors in the data, formulas, or manipulation of spreadsheets could be costly, even devastating. The received wisdom is that about 5% of all formulas in spreadsheets contain errors, and this rate is consistent across spreadsheets. However, this estimate is based on five studies, some of which are quite informal, and a total of only 43 spreadsheets. Our research was designed to deepen our understanding of spreadsheet errors. Specifically, we address three questions about errors in operational spreadsheets: what is the average cell error rate, how does it differ among spreadsheets, and what types of errors are most prevalent? We created a spreadsheet auditing protocol and applied it to 50 diverse operational spreadsheets. We found errors in 0.9% to 1.8% of all formula cells, depending on how errors are defined. We also found that the error rate differed widely from spreadsheet to spreadsheet.

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