Spreadsheets can be viewed as a highly flexible programming environment for end users.
Abreu, et al (2015)
It is irrational to expect large error-free spreadsheets.
Panko (2013)
Spreadsheets are dangerous to their authors and others.
Durusau & Hunting (2015)
Spreadsheet errors are still the rule rather than the exception.
Nixon & O'Hara (2010)
Spreadsheets are extraordinarily and unacceptably prone to error.
Dunn (2010)
Spreadsheets... pose a greater threat to your business than almost anything you can imagine.
Howard (2005)
1% of all formulas in operational spreadsheets are in error.
Powell, Baker, & Lawson (2009)
94% of the 88 spreadsheets audited in 7 studies have contained errors.
Panko (2008)
Spreadsheets contain errors at an alarmingly high rate.
Abraham, et al (2005)
Spreadsheets are more fault-prone than other software.
Kulesz & Ostberg (2013)
Spreadsheets are the most popular live programming environments, but they are also notoriously fault-prone.
Hermans & van der Storm (2015)
60% of large companies feel 'Spreadsheet Hell' describes their reliance on spreadsheets.
Murphy (2007)
Spreadsheets are easy to use and very hard to check.
Chen & Chan (2000)
Most large spreadsheets have dozens or even hundreds of errors.
Panko & Ordway (2005)
Studies have shown that there is a high incidence of errors in spreadsheets.
Csernoch & Biro (2013)
The issue is not whether there is an error but how many errors there are and how serious they are.
Panko (2007)
Spreadsheet errors are pervasive, stubborn, ubiquitous and complex.
Irons (2003)
Your spreadsheets may be disasters in the making.
Caulkins, Morrison, & Weidemann (2006)
Errors in spreadsheets... result in incorrect decisions being made and significant losses incurred.
Beaman, et al (2005)
Even obvious, elementary errors in very simple, clearly documented spreadsheets are... difficult to find.
Galletta, et al (1993)
Never assume a spreadsheet is right, even your own.
Raffensperger (2001)
The results given by spreadsheets are often just wrong.
Sajaniemi (1998)
Spreadsheets are commonly used and commonly flawed.
Caulkins, Morrison, & Weidemann (2008)
Spreadsheets have a notoriously high number of faults.
Rust, et al (2006)
Errors in spreadsheets are as ubiquitous as spreadsheets themselves.
Colbenz (2005)
Spreadsheet development must embrace extensive testing in order to be taken seriously as a profession.
Bock (2016)
Spreadsheet errors... a great, often unrecognised, risk to corporate decision making & financial integrity.
Chadwick (2002)
Most executives do not really check or verify the accuracy or validity of [their] spreadsheets...
Teo & Tan (1999)
...few incidents of spreadsheet errors are made public and these are usually not revealed by choice.
Kruck & Sheetz (2001)
Programmers exhibit unwarranted confidence in the correctness of their spreadsheets.
Krishna, et al (2001)
Spreadsheet errors have resulted in huge financial losses.
Abraham & Erwig (2007)
Overconfidence is one of the most substantial causes of spreadsheet errors.
Sakal, et al (2015)
Research on spreadsheet errors is substantial, compelling, and unanimous.
Panko (2015)
Spreadsheets are often hard, if not impossible, to understand.
Mireault & Gresham (2015)
Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.
Mireault (2015)
Spreadsheets are alarmingly error-prone to write.
Paine (2001)
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous.
Nixon & O'Hara (2010)
Spreadsheets are notoriously error-prone.
Cunha, et al (2011)
The quality and reliability of spreadsheets is known to be poor.
Bishop & McDaid (2007)
Despite overwhelming and unanimous evidence... companies have continued to ignore spreadsheet error risks.
Panko (2014)
Every study, without exception, has found error rates much higher than organizations would wish to tolerate.
Panko (1999)
A significant proportion of spreadsheets have severe quality problems.
Ayalew (2007)
Despite being staggeringly error prone, spreadsheets are a highly flexible programming environment.
Abreu, et al (2015)
People tend to believe their spreadsheets are more accurate than they really are.
Caulkins, Morrison, & Weidemann (2006)
The software that end users are creating... is riddled with errors.
Burnett & Myers (2014)
Untested spreadsheets are riddled with errors.
Miller (2005)
A lot of decisions are being made on the basis of some bad numbers.
Ross (1996)
The untested spreadsheet is as dangerous and untrustworthy as an untested program.
Price (2006)
Spreadsheet shortcomings can significantly hamper an organization's business operation.
Reschenhofer & Matthes (2015)
Every study that has looked for errors has found them... in considerable abundance.
Panko & Halverson (1996)

Spreadsheet bibliography

Title A literature review of spreadsheet technology
Authors Alexander Bock
Year 2016
Type Article
Publication IT University of Copenhagen Technical Report Series
Series TR-2016-199, November, pages 1-33
Abstract

It was estimated that there would be over 55 million end-user programmers in 2012 in many different fields such as engineering, insurance and banking, and the numbers are not expected to have dwindled since.

Consequently, technological advancements of spreadsheets is of great interest to a wide number of people from different backgrounds.

This literature review presents an overview of research on spreadsheet technology, its challenges and its solutions. We also attempt to identify why software developers generally frown upon spreadsheets and how spreadsheet research can help alter this view.

Full version Available
Sample
A spreadsheet's support graph
A spreadsheet's support graph

This graph shows the data flow between spreadsheet cells.

Such a graph is used in many spreadsheet applications to track dependencies between non-empty cells and efficiently recalculate those affected by an update.

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