Authors
Richard Creeth
Abstract
In only a few brief years spreadsheet software has become a popular accounting tool. But this rapid acceptance has led to unexpected hazards when the software is used inappropriately.
This article describes the benefits of computerized spreadsheets - and how to avoid some common dangers resulting from their misuse.
Sample
Proper training for all users remains essential.
In the hands of an inexperienced user, 1-2-3 could be likened to a chainsaw in the hands of a child; it is a tremendously powerful tool if used correctly, but the consequences can be drastic if it gets out of control.
If a novice user receives proper instruction and sticks to the basics of spreadsheet construction, however, the dangers of costly foul-ups will be minimised.
Publication
1985, Journal of Accountancy, Volume 159, number 6, June, pages 90-93
Full article
Not available
