“…The most common topic within which literature deals with spreadsheets are spreadsheet errors [4], [14], [22], [23], [24], [25], [26], [27], [34], [36], [43]. The predominant opinion is that, although spreadsheets are ubiquitous in business operations, what is (mostly) neglected and insufficiently elaborated is the data on how much the spreadsheet-generated data are used, how important they are to end users, what the level of the users' knowledge is and in which situations and for which purposes the end users use spreadsheets.…”