How spreadsheet applications

affect information quality

Saa Bakarada
Monash University
Clayton VIC 3800 Australia

ABSTRACT
Spreadsheet applications, and in particular Microsoft Excel,
are now ubiquitous. Even though, many large organisations
heavily rely on them for data analysis, management reporting,
and decision making, limited research regarding their potential
impacts on organisational information quality has been published.
This paper aims to bridge that gap in the literature by identifying
key factors inherent to spreadsheet applications as well as
related to their use which may have significant negative effects
on information quality in organisations. The findings presented in
this paper have been identified as a part of a broader ethnographic
study on information quality, which was conducted in a large
telecommunications company over a period of six months. This
paper shows that the diffusion of spreadsheet applications is
driven by reporting limitations inherent in existing transactional
and Business Intelligence (BI) systems. However, while the
use of spreadsheets may often be justified from the operational
perspective, it frequently leads to significant negative effects on
the quality of relevant information.
Keywords: data quality, information quality, spreadsheet
application, ethnography
INTRODUCTION
End-user computing has been defined as the autonomous use
of information technology by knowledge workers outside of the
information systems department [4, p. 115]. As such, spreadsheets
are the most common data analysis and manipulation tools used
by end users in organisations [48]. Spreadsheets are often used
as tools for modelling relevant for management decision making
[1], and most contemporary Business Intelligence (BI) tools
allow for integration with Microsoft Excel [42]. Whats more,
some organisations even use Excel as their main BI client [7, 22,
42]. For instance, pivot tables are often used for multidimensional
analysis since they provide rollup, drill-down, and slice-and-dice
functionality [7]. According to Gartner Research, the critical
path to virtually every materially significant enterprise financial
statement includes multiple spreadsheets [20, p. 4], and many
financial services companies often use complex spreadsheets to
price a range of financial derivatives [21].
However, in order to maintain the quality of information in
organisational information systems, it is imperative to control
the processes, which introduce, modify and transform relevant
information [11]. Nevertheless, organisations often export
critical information from transactional systems to spreadsheets
and, thus, separate it from source system information integrity

Received: May 24, 2010

controls [20]. Such spreadsheets may form significant financial,

reputational, as well as regulatory risks [21]. For instance, a trader
in a major European bank was recently able to conduct a series
of unauthorised trades leading to $691 million in losses by
editing the spreadsheets used to monitor his units activities [20].
This paper uses the Wang and Strong information quality
dimensions framework [51] to analyse data collected during a
six month long ethnographic study in order to explore how the
use of spreadsheet applications may negatively impact on the
quality of organisational information. Relevant factors inherent
to spreadsheet applications as well as factors related to their use
are identified. In addition, the reasons behind the diffusion of
spreadsheet applications in organisations are explored.
background
Spreadsheet Applications
Previous research has shown that most spreadsheets are
probably developed by business experts [41]. Since spreadsheet
diffusion was initially led by self taught users through internal/
interpersonal channels [4], relevant knowledge is often assumed,
and many users are required to acquire it independently [9]. On
the other hand, it has been shown that the quality of spreadsheets
is dependent on the relevant knowledge of users and developers
[31]. Experiments have even suggested that a substantial
percentage of spreadsheets created by experienced users contain
errors [6]. While previous studies have investigated categories of
errors, frequencies of errors, detection of errors, and the impact
of errors on spreadsheet results [2, 36-39], there has been limited
research on the reasons for errors and their broader impacts [39].
Taylor et al. carried out case studies in 34 UK organisations
and found that none of the 34 organisations researched used an
information systems methodology for spreadsheet development
related tasks [48]. Due to the lack of overall coordination, they
found that there was a lot of duplication of effort (and data)
with respect to spreadsheet development activities. Furthermore,
there was a general lack of spreadsheet related quality assurance
activities for instance, spreadsheet models were rarely tested.
In addition, spreadsheets were seldom backed up, and there
was a general lack of formal spreadsheet software as well as
system development methodology related training. Also, data
normalisation and entity modelling were not regarded as relevant
by spreadsheet users and developers.
Powell et al. estimated the quantitative impacts of errors in 25
operational spreadsheets from five different organisations [41].
They identified 381 potential errors, of which 117 (31%) were

Revised: August 22, 2010

Spring 2011

Accepted: September 28, 2010

Journal of Computer Information Systems

Electronic copy available at: http://ssrn.com/abstract=2101601

77

confirmed as errors by the developers of the spreadsheet. Another

study found errors in 0.9% to 1.8% of all formula cells [40].
Information Quality
Information quality management is a complex process, which
involves a range of cost-benefit tradeoffs [10]. Most organisations
depend on it for everyday business operations [16, 23, 45-46, 54],
and some organisations are even starting to recognise its potential
contributions toward achieving a strategic competitive advantage
[12]. As a result, interest in information quality management
research and practice is growing globally [14, 30]. Studies have
highlighted the importance of information quality to a wide range
of domains, including Enterprise Resource Planning (ERP) [19,
49, 52-53], Supply Chain Management (SCM) [24, 32, 43-44],
data warehousing [29], advanced data mining/analytics [3, 5, 34],
and product data management [47].
In a survey of more than 140 companies in various industries
and geographic regions Gartner Research asked respondents
to estimate the impact of poor information quality on their
Table 1 Information Quality Dimensions [51]
Dimension Description

Believability

Data are accepted or regarded as true,

real, and credible.

Accuracy

Data are correct, reliable, and certified

free of error.

Objectivity

Data are unbiased (unprejudiced) and

impartial.

Reputation

Data are trusted or highly regarded in

terms of their source or content.

Value-Added

Data are beneficial and provide

advantages from their use.

Relevancy

Data are applicable and helpful for

the task at hand.

Timeliness

The age of the data is appropriate for

the task at hand.

Completeness

Data are of sufficient breadth, depth,

and scope for the task at hand.

Amount

The quantity or volume of available

data is appropriate.

Interpretability

Data are in appropriate language

and units and the data definitions
are clear.

Understandability

Data are clear without ambiguity and

easily comprehended.

Consistency

Data are always presented in the same

format and are compatible with
previous data.

Conciseness

Data are compactly represented

without being overwhelming.

Accessibility

Data are available or easily and

quickly retrievable.

Access Security

Access to data can be restricted and

hence kept secure.
78

organisations. The survey found that poor information quality has

a negative financial impact on most organisations, with average
estimated annual losses of $8.2 million. Some organisations even
indicated annual losses as high as $100 million [13].
Wang and Strong defined information quality as fitness for
use [51, p. 6], which implies that information quality depends on
the user as well as the context in which the information is used.
Other studies have shown that user perceptions of information
quality may also depend on the source of that information [25].
Accordingly, Wang and Strong defined information quality
dimensions from users perspective, developing a framework
that comprises 15 relevant dimensions (Table 1). These have now
become generally accepted in the literature [30].
Methodology
Ethnography, which requires the scientist to spend a
considerable amount of time in the field, originates from social and
cultural anthropology research [33]. As a result, it is particularly
well suited to exploring organisational contexts of information
systems [8, 33]. Ethnography has been described as the most
in-depth or intensive research method possible [33, p. 6], and
it is actually an umbrella term for a range of different analytic
frameworks [8]. Key differences between case study research and
ethnography include the amount of time spent in the field as well
as the extent of participant observation involved in data collection
[33]. Similarities include the fact that both ethnographic as well
as case study research lead to theoretical rather then to statistical
generalisations [28, 33, 55].
Due to the richness of ethnographic studies, and the fact that it
is impossible to tell the whole story in any one paper [33, p. 11],
Myers recommends publishing parts of such research separately.
Accordingly, this paper forms a part of a broader ethnographic
study on information quality, which was conducted in a large
telecommunications company over a period of six months.
The company provides a wide range of services, including
fixed-line/mobile telephone, dialup/wireless/DSL/cable Internet,
and pay TV, to residential, business, and government customers.
Due to its size and market dominance, it also provides wholesale
services to other service providers. The company structure is a
mixture of functional and divisional configuration. Thus, while
it has a range of functional business units (e.g. finance, human
resources, and marketing) it also has several major business units
that are divided by customer segments (i.e. consumer, business,
government, etc.).
During a period of six months, the researcher spent more
than 1,000 hours at the company, providing information
quality/analytics related consulting services to two departments
(complaints and risk/compliance) in the consumer business
unit. The complaints department dealt with a large amount
of complaints related data, which was received directly from
customers, or indirectly from government regulators. The risk and
compliance department dealt with a wide range of information
sets, including information related to marketing, customers,
internal training, sales, and the like. Data was collected through
participant observations, meetings, interviews, a range of
organisational documents, and informal social contacts, from a
wide range of employees, including business analysts, project
managers, IT analysts/developers, marketing analysts/managers,
risk/compliance/privacy coordinators/managers, and the like.
Ethnographic data is interpreted through scientists theoretical
context, and the analysis usually involves the coding of notes,

Journal of Computer Information Systems

Spring 2011

Electronic copy available at: http://ssrn.com/abstract=2101601

lead to problems with accuracy. The subsequent section discusses

each of the factors in greater detail.

which are then compared to identify patterns and themes [8].

Following recommendations from literature [33], the researcher
continuously wrote up and analysed written notes, thus,
producing regular research memos. Furthermore, the following
key principles for evaluating interpretive ethnographic research
[26, 33] have been addressed by this paper:

Table 2 Rate of Occurrence

it presents a novel contribution to the field;

it offers rich insights;
it includes a significant amount of data; and
it explains in detail how the data was analysed.
the Analysis framework

Rare

The issue was encountered only one time

during the study.

Occasional

The issue was encountered several times

during the study.

Frequent

The issue was encountered on a regular

basis during the study.

Table 3 Impact on Information Quality

As previously mentioned, ethnographic data is interpreted

through scientists theoretical context. As such, the Wang/Strong
framework for information quality presented in the background
section formed the theoretical lens, which has been used to analyse
the written notes. Additionally, due to the richness of the data, it
was required to further restrict the scope of the finding presented
in this paper. Thus, only the factors with relatively significant rate
of occurrence (Table 2) and impact on information quality (Table
3) were considered relevant (Table 4).
results
Table 5 summarises the results of data analysis. It shows
spreadsheet related factors, which may have a negative impact
on one or more information quality dimensions. Positive factors,
indicated with a leading (+), imply that their presence may result
in a negative impact on information quality. On the other hand,
negative factors, indicated with a leading (-), imply that their
absence may result in a negative impact on information quality.
For instance, the presence of spreadsheet silos may lead to
accessibility issues, whereas the absence of integrity controls may

Low

The impact on information quality is

negligible. It does not significantly affect
the operations of the organisation.

Medium

The impact on information quality is

noticeable. It may impact on the efficiency
of organisational operations.

High

The impact on information quality

is significant. It may impact on the
effectiveness of organisational operations.
Table 4 Relevant Factors

Impact on Information Quality

Rate of
Occurrence

High

Medium

Low

High

Medium

Low

Table 5 Spreadsheet Related Factors with Negative Impacts on Information Quality

Relevancy

Timeliness

Completeness

Amount

M M

(+)Redundant Storage

Rate of Occurrence

(+)Manual Data Analysis/Transformations

(-)Quality Assurance

(-)Training

H
H

H
M

H
M

Medium

(-)Configuration Management

(+)Spreadsheet size Limitations

(-)Security Controls

(+)Spreadsheet Silo
High

(-)Integrity Controls

(-)Metadata

Spring 2011

Access Security

Value-Added

Accessibility

Reputation

(+)Separation of Data from Source Systems

Conciseness

Objectivity

Consistency

Spreadsheet Related Factor

Accuracy

Understandability

Interpretability

Degree of Negative Impact on Information Quality

(H: high; M: medium)

Believability

Journal of Computer Information Systems

79

Discussion
Reasons for Spreadsheet Use
This study has identified ad hoc reporting as the main use of
spreadsheet applications. As such, data is rarely directly entered
into spreadsheets; instead it is usually imported from transactional
and Business Intelligence (BI) systems. Even though most of the
transactional and certainly all BI systems provide reporting
functionalities, several reasons why they are not commonly used
have been identified (Figure 1):
1. Lack of capital expenditure (CAPEX) funding.
2. The System Development Life Cycle (SDLC) process
is too complex.
3. The time frame required for development is too long.
Development of new system functionality (such as the
development of new reports) is usually considered as capital
expenditure and, as such, the requesting business unit first requires
the appropriate funding. Any such funding usually has to be
formally requested and accompanied by a relevant business case.
Given that CAPEX budgets are usually periodically requested
and approved, any new reporting requirements would have to
be identified well in advance. Furthermore, even if the required
funding is approved, the SDLC phases that have to be followed
(i.e. analysis, design, implementation, testing) are usually very
complex and time consuming. As a result, it may take more than
one year to operationalise any new reports. However, ad hoc
reports are by definition urgently required and only infrequently
used. Consequently, many analysts and managers often prefer to
export raw data from source systems and analyse it in spreadsheet
applications as required. One of the managers observed:
It takes forever and it costs an absolute fortune to develop
these reports. And, once they are developed they are not
really what you asked for in the first place anyway.
Additionally, conflicting business priorities may also impact
on resourcing required for report development; a business analyst
explained:
We had a guy from Oracle developing some reports in
APEX, but he got moved to another project before he was
able to finish them. So, we dont have any other choice
but to extract the data we need and to analyse it in a
spreadsheet.

Figure 1 Factors Relating to Spreadsheet Use

what system hes getting it from, but I think its the right
data.
As a consequence, such data sets are frequently found to be
incomplete as they may not include all relevant information. At the
same time, they frequently include much irrelevant information,
which may not be value adding. Another manager explained:
We only use about five columns out of 20+ we have in the
spreadsheet.
As business experts are usually cautious about deleting data
from such spreadsheets, much of the irrelevant information
is never removed. This may result in a negative impact on the
amount of information found in such spreadsheets. One of the
business experts explained:
I do not usually delete any data from spreadsheets unless
Im absolutely sure I wont need it in the future.
Another issue is that spreadsheet-based data sets are most
often exported from source systems at the lowest possible level
of granularity. As a result, such raw data may not always be
concisely represented. One of the managers commented:

Separation of Data from Source Systems

The extraction of information from source systems into
spreadsheet applications results in the separation of data from
its original context. This may negatively impact believability,
objectivity, and reputation of relevant information, since the end
users of spreadsheet-based reports/models are not necessarily the
same individuals who extracted the data from the source systems.
As such, the end users are often unsure about where exactly that
information came from, as well as when, how and by whom it was
initially extracted. One of the managers explained:
I get my spreadsheets from Jason B. and he gets them
from some other guy in his business unit. I am not sure

80

I am only interested in comparing the performance of

different call centres, but the data that I get is at the agent
level. I now first have to get someone to aggregate it before
I can do anything with it.
Consistency and timeliness may also become an issue if some
of the data is updated in the source systems, which is often the
case. Another manager observed:
Look, I got this spreadsheet last month and Im still
making decisions based on it. I know that quite a bit of
the data has changed in the meantime, but I have no other
choice but to keep using it until I get a new spreadsheet.

Journal of Computer Information Systems

Spring 2011

Redundant Storage
Spreadsheets are also regularly shared between stakeholders
and, thus, they are often redundantly stored. Taking into
consideration that some of the stakeholders are likely to make
changes to the original spreadsheet, multiple versions of the truth
(i.e. inconsistencies) may emerge. Once business experts realise
that spreadsheets are redundantly stored, this may result in a
negative impact on the believability, objectivity, and reputation of
relevant information. A business expert explained:
The problem is that too many people have their own
copies of this spreadsheet. There is no single version of
the truth.
Spreadsheet Silos
While it is usually relatively easy to export data from
organisational information systems into spreadsheets, it is often
much more difficult (frequently impossible) for the data to flow
the other way i.e. to upload spreadsheets to organisational
information systems. This limitation frequently results in the
creation of spreadsheet silos, which, at the very least, may lead to
problems with the accessibility of relevant information.
Manual Data Analysis/Transformations

I havent been able to take leave for over a year. . . . No

one else knows how to update these spreadsheet models.
Its all in my head.
Business experts often manually transform and analyse
spreadsheet-based data sets, resulting in operational inefficiencies
as well as potential issues with accuracy, interpretability, and
understandability. This study identified a specific example
where a business analyst was required to extract numerous
spreadsheets, from several different systems, on a daily basis.
He would then spend most of the day manually transforming
and combining those spreadsheets, so that he could email
the required data sets to other business stakeholder before the
close of business. The researcher, due to his consulting role
within the company, was able to automate most of those steps
using Visual Basic for Applications (VBA), so that any manual
intervention was minimised and the time required to complete
those tasks was reduced from more than five hours to less than
one hour.
Quality Assurance
Manual data analyses and transformations, which may involve
numerous formulas and pivot tables, often results in spreadsheet
errors (inaccuracies) that are rarely identified due to the general
lack of sufficiently rigorous testing. Many ad hoc spreadsheet
Spring 2011

We dont follow any formal methodologies for spreadsheet

development. I guess it would be beneficial to incorporate
some formal testing, because I often find errors in the
spreadsheets I receive.
Training
In line with previous research this study has found that
spreadsheet models/reports are frequently developed by business
experts who often lack relevant knowledge and skills. Critical
knowledge/skill areas that most business experts lack include:
software development methodologies, relational data modelling,
and scripting e.g. VBA. Lack of such skills may, at the
very least, lead to issues with accuracy, interpretability, and
understandability of spreadsheets. Referring to a spreadsheet
model he developed, one of the business experts explained:
Im sure there is a much better way to do this, but this is
the only solution I could come up with.

The use of spreadsheet applications may negatively impact

on the accuracy of information in several ways. Specifically,
spreadsheet errors may be introduced during manual data entry,
data analysis, and data transformations. For instance, spreadsheetbased dashboards/models often comprise numerous spreadsheets,
pivot tables, and charts. Such models often quickly become very
complex, so that manual updates frequently result in a range of
anomalies. A business analyst explained:

reports/models are developed in an ad hoc manner by business

experts, who generally do not follow any formal software
development methodologies. Besides testing, other quality
assurance activities, such as structured walkthroughs, are also
rarely performed. This may in turn negatively affect believability,
objectivity, and reputation of such data sets. One of the managers
explained:

Configuration Management
Related to the problem of redundant storage is the issue of
configuration management. Given that updates to spreadsheet
models frequently result in the creation of many different versions
of the same file, version control becomes a key requirement.
However, effective configuration management processes are rarely
implemented and followed. As a result, different versions of the
same model may replicate the same data leading to issues with
the amount of information. At the same time, lack of formalised
configuration management may lead to issues with believability,
objectivity, and reputation of such spreadsheets. One of the
managers explained:
Version control is a nightmare. Weve got so many
different versions; everybody has their own. I never know
which one is the most up-to-date one. We do try to put the
date in the file name, but its not the best solution.
Spreadsheet Size Limitations
As already mentioned, the file-based nature of spreadsheets
may negatively impact on accessibility of the relevant information.
For instance, the file size of spreadsheet models and reports can
quickly become very big, so that raw data is often deleted, leaving
only the analysed/aggregated information. In such cases, the raw
data may not be easily accessible. A business analyst explained:
We dont keep the old data in our model; we only keep
the aggregated information. Otherwise the file would be
1GB.
If the raw data is not deleted, and if spreadsheet file size
becomes too big, it may not be possible to easily share it within

Journal of Computer Information Systems

81

the organisation. Additionally, some spreadsheet applications

restrict the amount of data that they can manage. For instance,
the main spreadsheet application used in this telecommunications company limited the number of rows to 65,536. This
limitation often had a negative impact on the completeness of
information, since many data sets comprised of several hundred thousand rows. In such cases data was sometimes exported
into separate spreadsheets. However, in many instances, business experts did not recognise this limitation, thus, not realising
that an exported data set was truncated. One of the managers
explained:
I only realised that some data was missing because the
results were significantly off. I guess I was lucky, otherwise
I wouldnt have noticed.
Metadata
Given the fact that spreadsheet-based data sets are separated
from their original context i.e. source systems and the
relevant metadata, interpretability can also be negatively impacted.
As such, business experts often have difficulties understanding
spreadsheet data because, without the relevant metadata, their
units and definitions are not always clear. For instance, data types
available in spreadsheet applications may not match the data
types from the source systems. Furthermore, data types are often
altered during the extraction process e.g. a numeric field may
be exported as text. As a result, data types, definitions and units
often have to be inferred from the data sets. A business analyst
explained:
There is no documentation. I just have to look at the
data and guess what it represents. The column names can
sometimes help, but they are often more cryptic than the
data itself.
Security Controls
Spreadsheets are often emailed and shared over company
intranets and even over the Internet. Given that most of such data
is at least commercial-in-confidence, emailing spreadsheets over
the Internet may pose a significant security risk. Most spreadsheet
applications do not allow for user-based authorisations, and any
limited access restriction functionalities (e.g. password protection)
are rarely used. When spreadsheets are password protected, and
if there is a requirement to share such spreadsheets, password
management/distribution becomes an issue. Such passwords are
often emailed, which also presents a security risk. One of the
managers explained:

When I enter an incorrect value in [ABC system] I get a

warning, but I can enter whatever I want into Excel.
concluding remarks
This study has extended existing research and made a
significant contribution to information quality theory and
practice by providing an in-depth explanation of how the use of
spreadsheet applications may negatively impact on the quality of
organisational information. The Wang/Strong information quality
dimensions framework was applied as a theoretical lens to analyse
data, which was gathered during a six month long ethnographic
study on information quality in a large telecommunications
company.
The paper found that the diffusion of spreadsheet applications
is driven by reporting limitations inherent in existing transactional
and Business Intelligence (BI) systems. As such, ad hoc reporting
requirements, impacted by financial and time constraints as well
as by the complexities of the Software Development Lifecycle
(SDLC) process, were identified as the main reason for the use
of spreadsheet applications. As a result, data is rarely directly
entered into spreadsheets; instead it is usually imported from
source systems for analysis. However, separating data from
source systems also separates it from its context, relevant business
rules, controls (security and integrity) as well as from metadata,
which often results in significant negative effects on a range of
Wang/Strong information quality dimensions. Additionally, the
file-based nature of spreadsheets often places limitations on the
size of relevant data sets and may lead to redundant storage or the
creation of spreadsheet silos. The general lack of configuration
management, relevant training, and quality assurance, as well as
manual data analyses and transformations were also identified
as key spreadsheet use related factors with negative impacts on
information quality.
While some of the limitations identified are inherent to
spreadsheet applications e.g. spreadsheet size limitations,
the lack of metadata, and the lack of security/integrity controls
it may be possible to overcome some of the other limitations
identified in this paper. For instance, relevant training as well
as formalised quality assurance and configuration management
may potentially lead to significant improvements in information
quality. Additionally, automation of any manual analyses and
transformations e.g. through VBA scripting may also lead
to positive benefits. However, as ad hoc reports are urgently
required and only infrequently used, it may be more difficult to
overcome the main issue identified separation of data from
source systems as economic feasibility may restrict more
formal development of such reports/models.
Limitations and Future Research

We email most of our spreadsheets; there is no other

way to get it to others. I do try to password-protect them
before emailing, but then I usually also have to email the
password as well.
Integrity Controls
While spreadsheet-based data sets are usually extracted from
transactional systems, the general lack of spreadsheet integrity
controls means that additional (inaccurate) data can be manually
entered without being validated for data type, format, business
rules, and the like. A business expert explained:

82

Several limitations concerning the qualitative ethnographic

research methodology applied in this study need to be
acknowledged. Accordingly, this section discusses the main
limitations identified by the researcher and recommends
corresponding future research opportunities.
From the positivist perspective, analogous to single case
study research [15], it may be argued that ethnographic studies
are specific to a particular organisation and, thus, may not be
generalisable. Additional potential limitations also include
subjective interpretations as well as the inability to control
dependant variables and manipulate independent variables, which

Journal of Computer Information Systems

Spring 2011

implies lack of controllability and replicability [27]. However,

since information systems phenomena are time, context, and
interpretation dependent [18], ethnographic studies are also
specific to a particular time, place, and context. Furthermore,
ethnography aims towards analytical generalisation, as opposed
to statistical generalisation found in quantitative studies. In other
words, where statistical generalisation aims to make an inference
about a population on the basis of empirical data collected
from a sample, analytical generalisation as applied in this
ethnographic study is made to theory and not to population
[33, 50, 55]. Analytical/theoretical generalisation is based on
the concept of theoretical sampling, which originated with the
development of grounded theory and was used to guide the data
collection in this study [17]. In addition, while subjectivity needs
to be acknowledged, interpretive research in general seeks to
explain phenomena in terms of the meanings they hold for people
[35] by starting from the proposition that our knowledge of reality
is a social construction by human actors [50].
Nevertheless, as is the case with any research, there is a
need to further test the findings identified in this paper in other
organisations/contexts. For instance, statistical generalisation
of the factors identified in this study could be tested through
the application of surveys in other organisations. Finally, while
this study has indicated that the use of spreadsheet applications
in organisations may result in negative impacts on information
quality, there is a need to also investigate any potential impacts
of spreadsheet related information quality problems on decision
making and organisational operations.
acknowledgements
The author would like to thank the anonymous reviewers for
their constructive comments, which have greatly contributed
toward improving the quality of this paper.
References
[1] Al-Shammari, M. A Spreadsheet-Based Management
Support System for a Product-MIS Optimization Model,
The Journal of Computer Information Systems (39:1),
1998, 43-50.
[2] Ballou, D.P., Pazer, H.L., Belardo, S. and Klein, B.
Implications of Data Quality for Spreadsheet Analysis,
ACM SIGMIS Database (18:3), 1987, 13-19.
[3] Bose, R. Advanced Analytics: Opportunities and Chal
lenges, Industrial Management & Data Systems (109:2),
2009, 155-172.
[4] Brancheau, J.C. and Wetherbe, J.C. The Adoption of
Spreadsheet Software: Testing Innovation Diffusion Theory
in the Context of End-User Computing, Information
Systems Research (1:2), 1990, 115-143.
[5] Brown, M.L. and Kros, J.F. Data Mining and the Impact
of Missing Data, Industrial Management & Data Systems
(103:8), 2003, 611-621.
[6] Brown, P.S. and Gould, J.D. An Experimental Study of
People Creating Spreadsheets, ACM Transactions on
Information Systems (5:3), 1987, 258-272.
[7] Chaudhuri, S. and Dayal, U. An Overview of Data
Warehousing and OLAPTechnology, ACM SIGMOD
Record (26:1), 1997, 65-74.
[8] Crabtree, A., Nichols, D.M., OBrien, J., Rouncefield,
M. and Twidale, M.B. Ethnomethodologically Informed

Spring 2011

Ethnography and Information System Design, Journal of

the American Society for Information Science (51:7), 2000,
666-682.
[9] De Thomas, A., Ray, H.N. and Rowe, R. The Electronic
Spreadsheet: its Use as a Decision Support Tool in Small
Firms, The Journal of Computer Information Systems
(31:3), 1991, 38-44.
[10] Even, A. and Shankaranarayanan, G. Utility Cost
Perspectives in Data Quality Management, The Journal of
Computer Information Systems (50:2), 2009, 127-135.
[11] Fox, T.L., Guynes, C.S., Prybutok, V.R. and Windsor, J.
Maintaining Quality in Information Systems, The Journal
of Computer Information Systems (40:1), 1999, 76-80.
[12] Friedman, T. Case Study: Aera Energys Comprehensive
Focus on Data Quality Generates Competitive Advantage,
Gartner Research, 2008.
[13] Friedman, T. Findings From Primary Research Study:
Organizations Perceive Significant Cost Impact From Data
Quality Issues, Gartner Research, 2009.
[14] Friedman, T. and Bitterer, A. Magic Quadrant for Data
Quality Tools, Gartner Research, 2009.
[15] Gable, G.G. Integrating Case Study and Survey Research
Methods: An Example in Information Systems, European
Journal of Information Systems (3:2), 1994, 112-126.
[16] Gelle, E. and Karhu, K. Information Quality for Strategic
Quality Planning, Industrial Management & Data Systems
(103:8), 2003, 633-643.
[17] Glaser, B.G. and Strauss, A.L. The Discovery of Grounded
Theory, Weidenfeld and Nicolson,London, UK, 1967.
[18] Guba, E.G. and Lincoln, Y.S. Epistemological and
Methodological Bases of Naturalistic Inquiry, Educational
Communication and Technology Journal (30), 1982, 233253.
[19] Haug, A., Arlbjrn, J.S. and Pedersen, A. A Classification
Model of ERP System Data Quality, Industrial Management
& Data Systems (109:8), 2009, 1053-1068.
[20] Heiser, J. Recognize the Risks of Uncontrolled Spreadsheets,
Gartner Research, 2005.
[21] Heiser, J. and Furlonger, D. Spreadsheet Controls Need a
Boost, Gartner Research, 2009.
[22] Hoven, J.V.D. Data Warehousing: Bringing it All Together,
Information Systems Management (15:2), 1998, 1-5.
[23] Hwang, M. and Cappel, J.J. Data Warehouse Development
and Management: Practices of Some Large Companies,
The Journal of Computer Information Systems (43:1),
2002, 3-6.
[24] Ivert, L.K. and Jonsson, P. The Potential Benefits of
Advanced Planning and Scheduling Systems in Sales and
Operations Planning, Industrial Management & Data
Systems (110:5), 2010, 659-681.
[25] Klein, B.D. User Perceptions of Data Quality: Internet
and Traditional Text Sources, The Journal of Computer
Information Systems (41:4), 2001, 9-15.
[26] Klein, H.K. and Myers, M.D. A Set of Principles for
Conducting and Evaluating Interpretive Field Studies in
Information Systems, MIS Quarterly (23:1), 1999, 67-94.
[27] Lee, A.S. A Scientific Methodology for MIS Case Studies,
MIS Quarterly (13:1), 1989, 33-50.
[28] Lee, A.S. and Baskerville, R.L. Generalizing Generali
zability in Information Systems Research, Information
Systems Research (14:3), 2003, 221-243.
[29] Ma, C., Chou, D.C. and Yen, D.C. Data Warehousing,

Journal of Computer Information Systems

83

Technology Assessment and Management, Industrial

Management & Data Systems (100:3), 2000, 125-134.
[30] Madnick, S.E., Wang, R.Y., Lee, Y.W. and Zhu, H.
Overview and Framework for Data and Information
Quality Research, ACM Journal of Data and Information
Quality (1:1), 2009,
[31] McGilla, T.J. and Klobas, J.E. The Role of Spreadsheet
Knowledge in User-Developed Application Success,
Decision Support Systems (39), 2005, 355-369.
[32] Moon, K.L. and Ngai, E.W.T. The Adoption of RFID in
Fashion Retailing: a Business Value-Added Framework,
Industrial Management & Data Systems (108:5), 2008,
596-612.
[33] Myers, M.D. Investigating Information Systems with
Ethnographic Research, Communication of the Association
for Information Systems (2:23), 1999.
[34] Nemati, H.R. and Barko, C.D. Key Factors for Achieving
Organizational Data-Mining Success, Industrial Manage
ment & Data Systems (103:4), 2003, 282-292.
[35] Orlikowski, W.J. and Baroudi, J.J. Studying Information
Technology in Organizations: Research Approaches and
Assumptions, Information Systems Research (2:1), 1991,
1-28.
[36] Panko, R.R. What We Know About Spreadsheet Errors,
Journal of End User Computing (10:2), 1998, 15-21.
[37] Panko, R.R. and Aurigemma, S. Revising the Panko
Halverson Taxonomy of Spreadsheet Errors, Decision
Support Systems (49), 2010, 235-244.
[38] Powell, S.G., Baker, K.R. and Lawson, B. An Auditing
Protocol for Spreadsheet Models, Information and
Management (45:5), 2008, 312-320.
[39] Powell, S.G., Baker, K.R. and Lawson, B. A Critical
Review of the Literature on Spreadsheet Errors, Decision
Support Systems (46), 2008, 128-138.
[40] Powell, S.G., Baker, K.R. and Lawson, B. Errors in
Operational Spreadsheets, Journal of Organizational and
End User Computing (21:3), 2009, 24-36.
[41] Powell, S.G., Baker, K.R. and Lawson, B. Impact of Errors
in Operational Spreadsheets, Decision Support Systems
(47), 2009, 126-132.
[42] Sallam, R.L., Hostmann, B., Richardson, J. and Bitterer,
A. Magic Quadrant for Business Intelligence Platforms,
Gartner Research, 2010.

84

[43] Sari, K. Inventory Inaccuracy and Performance of

Collaborative Supply Chain Practices, Industrial
Management & Data Systems (108:4), 2008, 495-509.
[44] Saura, I.G., Frances, D.S., Contr, G.B. and Blasco,
M.F. Logistics Service Quality: a New Way to Loyalty,
Industrial Management & Data Systems (108:5), 2008,
650-668.
[45] Shchiglik, C. and Barnes, S.J. Evaluating Website
Quality in the Airline Industry, The Journal of Computer
Information Systems (44:3), 2004, 17-25.
[46] Sherer, S.A. and Alter, S. Information System Risk
and Risk Factors: Are They Mostly About Information
Systems?, Communications of the Association for
Information Systems (14), 2004, 29-64.
[47] Silvola, R. Product Data Management Practices in HighTech Companies, Industrial Management & Data Systems
(109:6), 2009, 758-774.
[48] Taylor, M.J., Moynihan, E.P. and Wood-Harper, A.T. EndUser Computing and Information System Methodologies,
Information Systems Journal (8:1), 1998, 85-96.
[49] Vosburg, J. and Kumar, A. Managing Dirty Data in
Organizations using ERP: Lessons from a Case Study,
Industrial Management & Data Systems (101:1), 2001, 2131.
[50] Walsham, G. Interpreting Information Systems in
Organisations, John Wiley & Sons,Chichester, 1993.
[51] Wang, R.Y. and Strong, D.M. Beyond Accuracy: What
Data Quality Means to Data Consumers, Journal of
Management Information Systems (12:4), 1996, 5-34.
[52] Xu, H., Nord, J.H., Brown, N. and Nord, G.D. Data Quality
Issues in Implementing an ERP, Industrial Management &
Data Systems (102:1), 2002, 47-58.
[53] Xu, H., Nord, J.H., Nord, G.D. and Lin, B. Key Issues of
Accounting Information Quality Management: Australian
Case Studies, Industrial Management & Data Systems
(103:7), 2003, 461-470.
[54] Xu, H. and Koronios, A. Understanding Information
Quality in E-Business, The Journal of Computer
Information Systems (45:2), 2004/2005, 73-82.
[55] Yin, R.K. Case Study Research, SAGE Publications,
Inc,Thousand Oaks, CA, 2008.

Journal of Computer Information Systems

Spring 2011