|Title||Spreadsheets on trial: A survey of research on spreadsheet risks|
|Authors||Raymond R. Panko & Richard P. Halverson|
|Publication||29th Annual Hawaii International Conference on System Sciences|
|Series||January, pages 326-335|
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.
This paper presents a framework for risks in spreadsheeting and organizes selected research findings in terms of this framework.
This paper offers a taxonomy for understanding issues in spreadsheet risks.
The risks are represented in three dimensions: