Empirical study on spreadsheet quality: Case of Serbian SMEs

This paper presents the results of a research which involved analysis of spreadsheets collected from 40 Serbian SMEs. Based on related research, the collected spreadsheets were analysed for presence of errors and assessed in terms of quality criteria, defined in line with the literature review. The...

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Main Authors: Raković Lazar, Sakal Marton, Matković Predrag, Vuković Vuk, Pavlićević Veselin
Format: Article
Language:English
Published: University of Novi Sad - Faculty of Economics, Subotica 2019-01-01
Series:Strategic Management
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2019/1821-34481902058R.pdf
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author Raković Lazar
Sakal Marton
Matković Predrag
Vuković Vuk
Pavlićević Veselin
author_facet Raković Lazar
Sakal Marton
Matković Predrag
Vuković Vuk
Pavlićević Veselin
author_sort Raković Lazar
collection DOAJ
description This paper presents the results of a research which involved analysis of spreadsheets collected from 40 Serbian SMEs. Based on related research, the collected spreadsheets were analysed for presence of errors and assessed in terms of quality criteria, defined in line with the literature review. The final results are consistent with related research and point to various aspects of spreadsheet use that should be improved by the respondents for the purpose of reducing risk associated with development and use of spreadsheets.
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spelling doaj.art-a7646e8324734554b82d9ea858e4511a2022-12-22T01:57:21ZengUniversity of Novi Sad - Faculty of Economics, SuboticaStrategic Management1821-34482334-61912019-01-0124258641821-34481902058REmpirical study on spreadsheet quality: Case of Serbian SMEsRaković Lazar0https://orcid.org/0000-0002-1465-588XSakal Marton1https://orcid.org/0000-0002-2014-4605Matković Predrag2https://orcid.org/0000-0002-9956-0088Vuković Vuk3Pavlićević Veselin4University of Novi Sad, Faculty of Economics in Subotica, SuboticaUniversity of Novi Sad, Faculty of Economics in Subotica, SuboticaUniversity of Novi Sad, Faculty of Economics in Subotica, SuboticaUniversity of Novi Sad, Faculty of Economics in Subotica, SuboticaUniversity of Novi Sad, Faculty of Economics in Subotica, SuboticaThis paper presents the results of a research which involved analysis of spreadsheets collected from 40 Serbian SMEs. Based on related research, the collected spreadsheets were analysed for presence of errors and assessed in terms of quality criteria, defined in line with the literature review. The final results are consistent with related research and point to various aspects of spreadsheet use that should be improved by the respondents for the purpose of reducing risk associated with development and use of spreadsheets.https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2019/1821-34481902058R.pdfspreadsheet errorsspreadsheet qualityerror-rate
spellingShingle Raković Lazar
Sakal Marton
Matković Predrag
Vuković Vuk
Pavlićević Veselin
Empirical study on spreadsheet quality: Case of Serbian SMEs
Strategic Management
spreadsheet errors
spreadsheet quality
error-rate
title Empirical study on spreadsheet quality: Case of Serbian SMEs
title_full Empirical study on spreadsheet quality: Case of Serbian SMEs
title_fullStr Empirical study on spreadsheet quality: Case of Serbian SMEs
title_full_unstemmed Empirical study on spreadsheet quality: Case of Serbian SMEs
title_short Empirical study on spreadsheet quality: Case of Serbian SMEs
title_sort empirical study on spreadsheet quality case of serbian smes
topic spreadsheet errors
spreadsheet quality
error-rate
url https://scindeks-clanci.ceon.rs/data/pdf/1821-3448/2019/1821-34481902058R.pdf
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AT vukovicvuk empiricalstudyonspreadsheetqualitycaseofserbiansmes
AT pavlicevicveselin empiricalstudyonspreadsheetqualitycaseofserbiansmes