Spreadsheet Visualization Effects on Error Correction

Spreadsheets have been used by organizations for decades. Errors in spreadsheets are commonly found in laboratory and field findings. In recent years, many exciting new visualization techniques have been developed to help users understand spreadsheet models and to check for errors. Two visualization tools were tested in an experiment for their effects on error correction. The first is a simple arrow tool which shows dependencies among cells. The second shows the inputprocess- output function of cells in addition to the dependency arrows. The experiment shows significantly better error detection with the arrow method than for the plain method (without visualization tools). Wrong data errors took more time to correct than missing data errors

Spreadsheet Error Correction Using an Activity Framework and a Cognitive Fit Perspective

Errors in a spreadsheet constitute a serious reason for concern among organizations as well as academics. There are ongoing efforts toward finding ways to reduce errors, designing and developing visualization tools to support error correction activities being one of them. In this paper, we propose a framework for classifying activities associated with spreadsheet error correction. The purpose of this framework is to help in understanding the activities that are important for correcting different types of spreadsheet errors and how different visualization tools can help in error correction by effectively supporting these activities. An experiment is designed to test the effectiveness of a visualization tool that supports one of the most important activities from the framework – chaining activity. Two groups of subjects, with and without the visualization tool, are required to correct two types of errors. Our hypotheses are derived based on the notion of cognitive fit between problem representation and task, and the results of the experiment support most of the hypotheses. Thus, this study demonstrates the usefulness of the activity-based framework for spreadsheet error correction, and also provides guidelines for designing and developing tools for spreadsheet audit. It also provides empirical evidence to the cognitive fit theory by showing that performance is significantly better when visual support tools result in a match between problem representation and the task in hand, as in the case of correcting link errors with the tool used in this study. Theoretical and practical implications of the findings are discussed

Beyond Regulatory Compliance for Spreadsheet Controls: A Tutorial to Assist Practitioners and a Call for Research

In the past decade, accounting scandals and financial reporting errors have led to heightened awareness of the need for IT controls and legislation of control regimes. In the United States, the Sarbanes–Oxley Act of 2002 (SOX) was one of the early initiatives to legislate internal controls over financial reporting. Many countries and regions have followed with similar legislation. In this tutorial we present an analysis of the prior work on error prevention and detection in spreadsheets as it relates to SOX and IT governance frameworks, more generally. SOX requires publicly traded companies to address the problem of spreadsheet management and to assume some accountability for generating accurate information from spreadsheets for financial reporting. We attempt to reconcile requirements for SOX with IT spreadsheet research. Gaps in design and implementation of spreadsheet controls are identified. From our review of prior work on spreadsheets, we offer a series of options for controlling the spreadsheet development process. Finally, we provide suggestions to help IT practitioners in organizations look beyond SOX regulations at governance of end-user developed content

The Role of Visualization Tools in Spreadsheet Error Correction from a Cognitive Fit Perspective

Errors in spreadsheets pose a serious problem for organizations and academics. This has resulted in ongoing efforts to devise measures for reducing errors or efficient ways of correcting them. Visualization tools are often advertised as means for improving spreadsheet error correction performance. This study investigates the role of visualization tools in spreadsheet error correction. For this purpose, this study proposes a framework for classifying activities associated with spreadsheet error correction. The framework is to highlight the activities that are important for correcting different types of spreadsheet errors, and to show how different visualization tools can aid error correction by effectively supporting these activities. By identifying chaining as one of the most important activities from the framework, this study uses cognitive fit theory to examine the effects of a visualization tool that supports chaining on spreadsheet error correction performance. Experimental methodology is used to test the outcome of cognitive fit between the error correction task and the visualization tool. The results of the experiment highlight the importance of cognitive fit between the type of task and the visualization tool for attaining better performance. This study also provides guidelines for designing and developing tools for spreadsheet error correction

Automatic verification and validation wizard in web-centred end-user software engineering

This paper addresses one of the major web end-user software engineering (WEUSE) challenges, namely, how to verify and validate software products built using a life cycle enacted by end-user programmers. Few end-user development support tools implement an engineering life cycle adapted to the needs of end users. End users do not have the programming knowledge, training or experience to perform devel- opment tasks requiring creativity. Elsewhere we published a life cycle adapted to this challenge. With the support of a wizard, end-user programmers follow this life cycle and develop rich internet applica- tions (RIA) to meet specific end-user requirements. However, end-user programmers regard verification and validation activities as being secondary or unnecessary for opportunistic programming tasks. Hence, although the solutions that they develop may satisfy specific requirements, it is impossible to guarantee the quality or the reusability of this software either for this user or for other developments by future end-user programmers. The challenge, then, is to find means of adopting a verification and validation workflow and adding verification and validation activities to the existing WEUSE life cycle. This should not involve users having to make substantial changes to the type of work that they do or to their priori- ties. In this paper, we set out a verification and validation life cycle supported by a wizard that walks the user through test case-based component, integration and acceptance testing. This wizard is well-aligned with WEUSE’s characteristic informality, ambiguity and opportunisticity. Users applying this verification and validation process manage to find bugs and errors that they would otherwise be unable to identify. They also receive instructions for error correction. This assures that their composite applications are of better quality and can be reliably reused. We also report a user study in which users develop web soft- ware with and without a wizard to drive verification and validation. The aim of this user study is to confirm the applicability and effectiveness of our wizard in the verification and validation of a RIAEuropean Union (UE) GA FP7-216048European Union (UE) GA FP7-285248European Union (UE) GA FP7-258862Ministerio de Economía y Competitividad TIN2016-76956-C3-2-R (POLOLAS)Ministerio de Economía y Competitividad TIN2015-71938-RED