ABSTRACT: End user applications (such as spreadsheets) have been cited as a previously ignored yet potentially significant risk to financial reporting in the wake of The Sarbanes-Oxley Act (PricewaterhouseCoopers [PwC] 2004; Ernst&Young [E&Y] 2004). We developed a realistic spreadsheet model in order to expose students to internal control issues inherent in a spreadsheet environment. By complet...

Modern spreadsheet systems can be used to implement complex spreadsheet applications including data sheets, customized user forms and executable procedures written in a scripting language. These applications are often developed by practitioners that do not follow any software engineering practice and do not produce any design documentation. Thus, spreadsheet applications may be very difficult t...

In this research work, we have a didactical look on the integration of a computer tool into mathematics teaching: the spreadsheet. We have related research about spreadsheet to an instrumental approach perceived as essential to analyze the questions of technological integration. This approach allowed us to extend to this technology the theoretical framework of instrumentation. These theoretical...

This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. It is far more comprehensive than any presented or published before. The taxonomy is an outcome of a thorough investigation of the widespread problem of spreadsheet erro...

We present a spreadsheet implementation, extended with sheet-defined functions, that allows users to define functions using only standard spreadsheet concepts such as cells, formulas and references, requiring no new syntax. This implements an idea proposed by Peyton-Jones and others [13]. As the main contribution of this paper, we then show how to add an online partial evaluator for such sheet-...

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising and others, while appealing because they are easy to do, are not likely to be effective. To date, only one technique, cell-by-cell code inspection, has been de...

Many students have difficulty understanding the concept of dynamic programming, a problem solving approach appropriate to use when a problem can be broken down into overlapping sub-problems. In addition, computer science majors seldom take a course in which a spreadsheet application is taught or used, although spreadsheet applications can be a great tool in visualizing and solving problems. Thi...