财务部门的电子表格：使用发光技术对65，000张电子表格进行自动分析
Spreadsheets in Financial Departments: An Automated Analysis of 65,000 Spreadsheets using the Luminous Technology
摘要：
电子表格技术是大多数组织IT系统的基石。它通常是将更结构化的基于事务的系统绑定在一起的粘合剂。财务业务就是一个恰当的例子，电子表格填补了专门会计系统留下的空白，特别是涵盖了报告和业务流程业务。然而，很少有人了解组织中电子表格使用的性质以及这些电子表格的内容和结构，因为它们与关键业务功能有关，很少（如果有的话）对真实组织中的电子表格存储库进行全面分析。因此，本文代表了一个重要的尝试，剖析真正的和实质性的电子表格库。使用Luminous技术对政府和私人商业组织财务部门的65，000份电子表格进行了分析。这为深入了解这些电子表格的性质和结构、它们之间的联系、宏的存在和性质以及通过电子表格执行的重复过程的程度提供了重要的帮助。此外，它强调了组织对电子表格的依赖，以及个人每天处理的电子表格的范围和数量。在这样做的时候，本文提出了重要的问题，可以在该领域的未来研究框架。
英文摘要：
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.
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。
