“Practicing safe spreadsheeting” : a case study examination of spreadsheet use and the challenges and risks associated with their use in a private sector business operating in Halifax, Nova Scotia (Canada)

Abstract

Spreadsheets have been and continue to be one of most commonly used analytical tools by many businesses today. With the increasing pressures on businesses today associated with making sense of increasingly larger data sets, it begs the question: are they the ‘right’ tool to be used. The purpose of this case study is to examine how spreadsheets are being used and the risks associated with their (spreadsheet) use within a private sector organization operating in Halifax, Nova Scotia, using a subject group of participants comprised of various types of spreadsheet users working in different functional areas of the organization. The data were collected through a series of one-on-one interviews with each participant, using a standard list of questions developed specifically for this research study, that captured the participants’ experiences using spreadsheets within their organization. The aim of this case study is to determine the extent of use and reliance on spreadsheets by the participants and their organization, and the challenges and risks (due to potential errors) associated with their use. Additionally this case study also looks at potential techniques and tools that may be used to mitigate the risks of spreadsheet errors and the organizations reliance on spreadsheets, as well as offering an assessment of the capabilities (skill level) of the spreadsheet users/creators.