Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors

References

• Barnes, J. N., Tufte, D., & Christensen, D. (2009). Spreadsheet design: An optimal checklist for accountants. American Journal of Business Education, 2(9), 117–130.
   Google Scholar
• Beaman, I., Waldmann, E., & Krueger, P. (2005). The impact of training in financial modeling principles on the incidence of spreadsheet errors. Accounting Education: An International Journal, 14(2), 199–212. doi: 10.1080/0963928042000229699
   Google Scholar
• Benham, H., & Giullian, M. (2005). Reducing spreadsheet error rates. Issues in Information Systems, 6(1), 28–34.
   Google Scholar
• Berglas, A., & Hoare, P. (1999). Spreadsheet errors: Risks and techniques. Management Accounting, 77(7), 46–47.
   Google Scholar
• Borthick, A., & Clark, R. (1986). The role of productive thinking in affecting student learning with micro-computers in accounting education. Accounting Review, 61(1), 143–157.
   Web of Science ®Google Scholar
• Chadwick, D., & Sue, R. (2001). Teaching spreadsheet development using peer audit and self-audit methods for reducing errors. Proceedings of EuSpRIG 2001 Conference. Retrieved from www.eusprig.org
   Google Scholar
• Chandler, R., & Marriott, N. (1994). Different approaches to the use of spreadsheet models in teaching management accounting. Accounting Education, 3(2), 133–154. doi: 10.1080/09639289400000010
   Google Scholar
• Davis, J. S. (1996). Tools for spreadsheet auditing. International Journal of Human-Computer Studies, 45(4), 429–442. doi: 10.1006/ijhc.1996.0061
   Web of Science ®Google Scholar
• Drew, J. (2015). Beyond spreadsheets. Journal of Accountancy, 219(4), 36–40.
   Google Scholar
• Freeman, D. (1996). How to make spreadsheets error-proof. Journal of Accountancy, 181(5), 75–77.
   Google Scholar
• Gerathy, S. (2012). NSW’s surprise surplus after $1b budget error. ABC News. Retrieved from http://www.abc.net.au/news/2012-10-31/nsw-27s-surprise-surplus-after-241bn-budget-error/4343752
   Google Scholar
• Hart, A. (2014). Spreadsheets gone wild. Accounting Today, 28(7), 14.
   Google Scholar
• Hayen, R. L., & Peters, R. M. (1989). How to ensure spreadsheet integrity. Management Accounting, 70(10), 30–33.
   Google Scholar
• Heller, M. (2014). Spreadsheet error costs Tibco Shareholders $100M. CFO. Retrieved from ww2.cfo.com/spreadsheets/2014/10
   Google Scholar
• Jannach, D., Schmitz, T., Hofer, B., & Wotawa, F. (2014). Avoiding, finding and fixing spreadsheet errors – a survey of automated approaches for spreadsheet QA. The Journal of Systems and Software, 94, 129–150. doi: 10.1016/j.jss.2014.03.058
   Web of Science ®Google Scholar
• Janvrin, D. J. (2008). Detecting spreadsheet errors: An education case. Issues in Accounting Education, 23(3), 435–454. doi: 10.2308/iace.2008.23.3.435
   Google Scholar
• Kruck, S. E. (2006). Testing spreadsheet accuracy theory. Information and Software Technology, 48, 204–213. doi: 10.1016/j.infsof.2005.04.005
   Web of Science ®Google Scholar
• Kruck, S. E., & Maher, J. J. (1999). Home mortgage analysis for cultivating crucial spreadsheet and model development skills. Journal of Accounting Education, 17, 267–291. doi: 10.1016/S0748-5751(99)00010-X
   Google Scholar
• Kruck, S. E., Maher, J. J., & Barkhi, R. (2003). Framework for cognitive skill acquisition and spreadsheet training. Journal of End User Computing, 15(1), 20–37. doi: 10.4018/joeuc.2003010102
   Google Scholar
• Kruck, S. E., & Sheetz, S. D. (2001). Spreadsheet accuracy theory. Journal of Information Systems Education, 12(2), 93–108.
   Google Scholar
• Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., … Wouters, M. J. F. (2014). Focusing accounting curricula on students’ long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. doi: 10.2308/iace-50673
   Google Scholar
• Loraas, T. M., & Mueller, J. M. (2008). Bridging the gap between spreadsheet use and control: An instructional case. Journal of Information Systems, 22(1), 161–172. doi: 10.2308/jis.2008.22.1.161
   Google Scholar
• Martin, A. G. (2005). Get spreadsheets under control. Internal Auditor, 62(6), 31–35.
   Google Scholar
• McGill, T. (2004). The effect of end user development in end user success. Journal of Organizational and End User Computing, 16(1), 41–58. doi: 10.4018/joeuc.2004010103
   Google Scholar
• McKeever, R., & McDaid, K. (2010). How do range names hinder novice debugging performance? Proceedings of EuSpRIG 2010 Conference. Retrieved from www.eusprig.org
   Google Scholar
• Meservy, R., & Romney, M. (2015). How to debug EXCEL spreadsheets. Journal of Accountancy, 220(5), 46–52.
   Google Scholar
• O’Donnell, P. A. (2001). The use of influence diagrams in the design of spreadsheet models: An experimental study. Australian Journal of Information Systems, 9(1), 79–91.
   Google Scholar
• Panko, R. R. (1998). What we know about spreadsheet errors. Journal of End User Computing, 10(2), 15–21. doi: 10.4018/joeuc.1998040102
   Google Scholar
• Panko, R. R. (2006). Spreadsheets and Sarbanes-Oxley regulations, risks, and control frameworks. Retrieved from https://www.researchgate.net/publication/228639177_Spreadsheets_and_Sarbanes-Oxley_Regulations_risks_and_control_frameworks
   Google Scholar
• Panko, R. R. (2013). The cognitive science of spreadsheet errors: Why thinking is bad. In Systems Sciences (HICSS), 2013 46th Hawaii International Conference on Systems Sciences (pp. 4013–4022).
   Google Scholar
• Panko, R. R., & Aurigemma, S. (2010). Revising the Panko-Halverson taxonomy of spreadsheet errors. Decision Support Systems, 49, 235–244. doi: 10.1016/j.dss.2010.02.009
   Web of Science ®Google Scholar
• Panko, R. R., & Halverson Jr., R. P. (1996). Spreadsheets on trial: A survey of research on spreadsheet risks. Proceedings of the 29th Hawaii International Conference on Social Sciences, 326–335.
   Google Scholar
• Panko, R. R., & Halverson Jr., R. P. (2001). An experiment in collaborative spreadsheet development. Retrieved from https://www.researchgate.net/publication/220580509_An_Experiment_In_Collaborative_Spreadsheet_Development
   Google Scholar
• Panko, R. R., & Sprague, R. H. (1998). Hitting the wall: Errors in developing and code inspecting ‘simple’ spreadsheet model. Decision Support Systems, 22, 337–353. doi: 10.1016/S0167-9236(97)00038-9
   Web of Science ®Google Scholar
• Parcells, S. (2014). Spreadsheet errors that make auditors blush. Sarbanes-Oxley Compliance Journal. Retrieved from http://www.s-ox.com/dsp_getFeaturesDetails.cfm?CID=3424
   Google Scholar
• Pathways Commission. (2012). Charting a national strategy for the next generation of accountants. Retrieved from http://commons.aaahq.org/files/0b14318188/Pathways_Commission_Final_Report_Complete.pdf
   Google Scholar
• Rackliffe, U. R., & Ragland, L. (2016). Excel in the accounting curriculum: Perceptions from accounting professors. Accounting Education, 25(2), 139–166. doi: 10.1080/09639284.2015.1126791
   Web of Science ®Google Scholar
• Read, N., & Batson, J. (1999). Spreadsheet modeling best practices. Institute of Chartered Accountants in England and Wales (ICAEW). Retrieved from www.eusprig.org
   Google Scholar
• Rose, J. (2009). Taking human errors out of financial spreadsheets. Strategic Finance, 88(9), 53–55.
   Google Scholar
• Simkin, M. G. (2004). Ferret out spreadsheet errors. Journal of Accountancy, 197(2), 62–67.
   Google Scholar
• Stoller, J. (2010). Spreadsheet users often lack advanced design capabilities. CMA Management, 86(6), 33–34.
   Google Scholar
• Stoner, G. (2009). Accounting students’ IT application skills over a 1-year period. Accounting Education: An International Journal, 18(1), 7–31. doi: 10.1080/09639280802532224
   Google Scholar
• Teo, T. S., & Lee-Partridge, J. E. (2001). Effects of error factors and prior incremental practice on spreadsheet error detection: An experimental study. The International Journal of Management Science, 29, 445–456.
   Google Scholar
• Teo, T. S., & Tan, M. (1999). Spreadsheet development and ‘what-if’ analysis: Quantitative versus qualitative errors. Accounting, Management, and Information Technologies, 9(3), 141–160. doi: 10.1016/S0959-8022(99)00006-5
   Google Scholar
• Walters, L. M., & Pergola, R. M. (2012). Integrating critical spreadsheet competencies into the accounting curriculum. Journal of Instructional Pedagogies. Retrieved from www.aabri.com/jip.html
   Google Scholar
• Whittaker, D. (1999). Spreadsheet errors and techniques for finding them. Management Accounting, 77(9), 50–51.
   Google Scholar