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Workbook design and controls: A framework

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  • Zeller, Thomas
  • Dingrando, Erin
  • Booker, Danielle

Abstract

This is an in-class Excel workbook design and controls teaching case. The case is built from a real-world workbook application. Knowing workbook design and spreadsheet control tools and techniques to support a business decision is a long-standing professional accounting competency. The workbook should tell the business story. Proper workbook design and spreadsheet controls assure the workbook provides insight built on solid ground and stands-up to a critical review. Accounting graduates and young professionals are typically adept at using powerful Excel tools, such as pivot tables, lookup functions, data sort and more, turning data to information. Yet there is much more to telling a business story in a workbook. We provide a framework for the accounting professional to think through a workbook design that enables repeatable use, a quality review by a manager, structured to minimize errors, and used interactively to make a business decision. This case can be used in undergraduate accounting analytics, accounting information systems, forensic accounting, financial, or managerial accounting classes. An Excel workbook file accompanies this case.

Suggested Citation

  • Zeller, Thomas & Dingrando, Erin & Booker, Danielle, 2024. "Workbook design and controls: A framework," Journal of Accounting Education, Elsevier, vol. 69(C).
    • Handle: RePEc:eee:joaced:v:69:y:2024:i:c:s0748575124000496
    DOI: 10.1016/j.jaccedu.2024.100933
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    References listed on IDEAS

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    1. Willis, Veronda F., 2016. "A model for teaching technology: Using Excel in an accounting information systems course," Journal of Accounting Education, Elsevier, vol. 36(C), pages 87-99.
    2. Komarev, Iliya & Preobragenskaya, Galina, 2022. "A framework of market-relevant accounting competencies for the Gulf Cooperation countries (GCC)," Journal of Accounting Education, Elsevier, vol. 59(C).
    3. Kent N. Schneider & Lana L. Becker & Gary G. Berg, 2017. "Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors," Accounting Education, Taylor & Francis Journals, vol. 26(2), pages 127-143, March.
    4. Frownfelter- Lohrke, Cynthia, 2017. "Teaching good Excel design and skills: A three spreadsheet assignment project," Journal of Accounting Education, Elsevier, vol. 39(C), pages 68-83.
    Full references (including those not matched with items on IDEAS)

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