Detecting Spreadsheet Errors: An Education Case
Diane Joyce Janvrin · Issues in Accounting Education · 2008
In the past two decades, computing applications developed by non-system professionals have increased dramatically throughout the professional accounting and business community. Unfortunately, prior research indicates that many end-user computing applications such as spreadsheets contain difficult-to-detect errors. Relying on these error-prone applications, professionals may make inappropriate decisions that can negatively impact financial results. This case enhances students' understanding of end-user computing risk by illustrating the difficulty of detecting errors in spreadsheets. Furthermore, this case helps students improve their ability to detect spreadsheet errors.