Testing spreadsheet accuracy theory

Electronic spreadsheets are used extensively to support financial analysis and problem solving processes; however, research has revealed that experienced professionals and students make many errors when developing spreadsheets. Practitioners recognize the importance of accuracy and have published many techniques for improving the accuracy of their spreadsheets. Their prescriptions and results of research are consistent and together these works form the basis for spreadsheet accuracy theory. Three propositions describe how the three constructs influence spreadsheet accuracy in a laboratory experiment. The results of this study indicate that the Spreadsheet Accuracy Theory developed three aids that significantly improve development of accurate spreadsheets. q 2005 Elsevier B.V. All rights reserved.