Spreadsheets on trial: a survey of research on spreadsheet risks

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. The paper presents a framework for risks in spreadsheeting and organizes selected research findings in terms of this framework.