As a business tool, the spreadsheet is cited as a valuable decision‐making aid, but despite its apparent widespread use, its scope and potential, both with respect to areas of application and features offered, are barely exploited by the general user. Discusses and investigates these issues by examining the level of skills present amongst a group of spreadsheet users and the vehicles used in acquiring them. Argues that, in a general business environment, a lack of training in this area is, in many cases, confining the spreadsheet to little more than an electronic filing cabinet.
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