Recently I wrote a column on excel testing (only in Dutch, sorry). This column described that many business decision are based upon the outcome of excel calculations. But also raised the question, who is testing the excel sheets. Felienne Hermans of Delft Technical University did research on this topic and was kind to help me with the column. But there is another dimension to it. In addition to the arguments listed in the column, recently the AG published an article about cloud-spreadsheets written by Jelle Wijkstra. The AG was not mine, so I quickly made a picture of the article…I hope you can read it.