追求电子表格卓越
In Pursuit of Spreadsheet Excellence
AI总结:
本文通过首个电子表格错误量化影响研究,发现某组织因五个高质量电子表格在统计上表现突出,据此提出可用于客观评估组织电子表格管控能力的Clean Sheet Test。
摘要:
首个针对运营电子表格中错误量化影响的完整记录研究识别出一个有趣的反常现象。参与研究的五个组织之一贡献了一组五个电子表格,其质量之高使该组织在统计意义上脱颖而出。这一精湛表现催生了一种简单的抽样测试——The Clean Sheet Test——可用于客观评估一个组织是否掌控其在财务报告等重要流程中所使用的电子表格。
英文摘要:
The first fully-documented study into the quantitative impact of errors in operational spreadsheets identified an interesting anomaly. One of the five participating organisations involved in the study contributed a set of five spreadsheets of such quality that they set the organisation apart in a statistical sense. This virtuoso performance gave rise to a simple sampling test - The Clean Sheet Test - which can be used to objectively evaluate if an organisation is in control of the spreadsheets it is using in important processes such as financial reporting.
机构、总结、中文摘要均由AI分析而来,可能存在错误,请以论文正文为准。