Spreadsheets: Aiming the Accountant's Hammer to Hit the Nail on the Head
  Accounting and Finance (A&F) Professionals are arguably the most loyal and concentrated population of spreadsheet users. The work that they perform in spreadsheets has the most significant impact on financial data and business processes within global organizations today. Spreadsheets offer the flexibility and ease of use of a desktop application, combined with the power to perform complex data analysis. They are also the lowest cost business IT tool when stacked up against other functional tools. As a result, spreadsheets are used to support critical business processes in most organizations. In fact, research indicates that over half of financial management reporting is performed with spreadsheets by an accounting and finance professional. A disparity exists in the business world between the importance of spreadsheets on financial data (created by A&F Professionals) and the resources devoted to: The development and oversight of global spreadsheet standards; A recognized and accredited certification in spreadsheet proficiency; Corporate sponsored and required training; Awareness of emerging technologies as it relates to spreadsheet use. This management paper focuses on the current topics relevant to the largest user group (A&F Professionals) of the most widely used financial software application, spreadsheets, also known as the accountant's hammer. 
Mbwana Alliy, Patty Brown