Jácome Cunha

Spreadsheets play a pivotal role in modern society as they are inherently multi-purpose and widely used both by individuals to cope with simple needs as well as large companies as integrators of complex systems and as support for informing business decisions. Spreadsheets have probably passed the point of no return in terms of importance: it is estimated that 95% of all U.S. firms use them for financial reporting, 90% of all analysts in industry perform calculations in spreadsheets, and 50% of all spreadsheets are the basis for decisions.