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.

中文翻译：

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电子表格质量的实证研究：以塞尔维亚中小企业为例

本文介绍了一项研究的结果，该研究涉及对从 40 家塞尔维亚中小企业收集的电子表格进行分析。基于相关研究，对收集到的电子表格进行分析，以确定是否存在错误，并根据根据文献回顾定义的质量标准进行评估。最终结果与相关研究一致，并指出受访者应改进电子表格使用的各个方面，以降低与电子表格开发和使用相关的风险。