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 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.