Authors
Kevin McDaid, Ronan MacRuairi, Neil Clynch, Kevin Logue, Cian Clancy, & Shane Hayes
Abstract
Spreadsheet technology is a cornerstone of IT systems in most organisations. It is often the glue that binds more structured transaction-based systems together. Financial operations are a case in point where spreadsheets fill the gaps left by dedicated accounting systems, particularly covering reporting and business process operations.
However, little is understood as to the nature of spreadsheet usage in organisations and the contents and structure of these spreadsheets as they relate to key business functions with few, if any, comprehensive analyses of spreadsheet repositories in real organisations.
As such this paper represents an important attempt at profiling real and substantial spreadsheet repositories. Using the Luminous technology an analysis of 65,000 spreadsheets for the financial departments of both a government and a private commercial organisation was conducted. This provides an important insight into the nature and structure of these spreadsheets, the links between them, the existence and nature of macros and the level of repetitive processes performed through the spreadsheets.
Furthermore it highlights the organisational dependence on spreadsheets and the range and number of spreadsheets dealt with by individuals on a daily basis. In so doing, this paper prompts important questions that can frame future research in the domain.
Sample
This table shows the size characteristics of the 12,161 sample workbooks from Company A. The workbooks contained 119 million non-empty cells, of which 43% contained text data, 25% contained numeric data and 32% contained formulas.
Publication
2011, EuSpRIG, July
