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Accounting and Finance (A&F) Professionals are arguably the most loyal andconcentrated population of spreadsheet users. The work that they perform inspreadsheets has the most significant impact on financial data and businessprocesses within global organizations today. Spreadsheets offer the flexibilityand ease of use of a desktop application, combined with the power to performcomplex data analysis. They are also the lowest cost business IT tool whenstacked up against other functional tools. As a result, spreadsheets are usedto support critical business processes in most organizations. In fact, researchindicates that over half of financial management reporting is performed withspreadsheets by an accounting and finance professional. A disparity exists inthe business world between the importance of spreadsheets on financial data(created by A&F Professionals) and the resources devoted to: The developmentand oversight of global spreadsheet standards; A recognized and accreditedcertification in spreadsheet proficiency; Corporate sponsored and requiredtraining; Awareness of emerging technologies as it relates to spreadsheet use.This management paper focuses on the current topics relevant to the largestuser group (A&F Professionals) of the most widely used financial softwareapplication, spreadsheets, also known as the accountant's hammer.

Spreadsheets: Aiming the Accountant's Hammer to Hit the Nail on the Head