Detecting Spreadsheet Errors: An Education Case

In the past two decades, computing applications developed by non‐system professionals have increased dramatically throughout the professional accounting and business community. Unfortunately, prior research indicates that many end‐user computing applications such as spreadsheets contain difficult‐to‐detect errors. Relying on these error‐prone applications, professionals may make inappropriate decisions that can negatively impact financial results. This case enhances students' understanding of end‐user computing risk by illustrating the difficulty of detecting errors in spreadsheets. Furthermore, this case helps students improve their ability to detect spreadsheet errors.