The Cell Error Rate in simple spreadsheets averages about 2% to 5%. This CER has been measured in domain free environments. This paper compares the CERs occurring in domain free and applied domain tasks. The applied domain task requires the application of simple linear algebra to a costing problem. The results show that domain referent knowledge influences participants' approaches to spreadshee...

This paper presents an implementation technique for a three-dimensional spreadsheet based on a dataflow computation model called eduction. In the evaluation of a spreadsheet, initiated by the user’s request, demands for values of various cells of the spreadsheet are sent out. The demands cause the operations computing the requested values to be performed if the values of their operands are avai...

Spreadsheets are known to be error-prone. Over the last decade, research has been done to determine the causes of the high rate of errors in spreadsheets. This paper examines the added value of a spreadsheet tool (PerfectXL) that visualizes spreadsheet dependencies and determines possible errors in spreadsheets by defining risk areas based on previous work. This paper will firstly discuss the m...

We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and ideal practices can he combined into proposed best practices for deployment. As a first step we propose a scoping survey to gather non-anecdotal data on spreadsh...

Whilst not all spreadsheet defects are structural in nature, poor layout choices can compromise spreadsheet quality. These defects may be avoided at the development stage by some simple mistake prevention and detection devices. Poka-Yoke (Japanese for Mistake Proofing), which owes its genesis to the Toyota Production System (the standard for manufacturing excellence throughout the world) offers...

In spreadsheet error research, there is a Grand Paradox. Although many studies have looked at spreadsheet errors, and have found, without exception, has error rates that are unacceptable in organizations, organizations continue to ignore spreadsheet risks. They do not see the need to apply software engineering disciplines long seen to be necessary in software development, in which error types a...

There is consensus in the literature that spreadsheets are both ubiquitous and error-prone, but little direct evidence concerning whether spreadsheet errors frequently lead to bad decision making. We interviewed 45 executives and senior managers/analysts in the private, public, and non-profit sectors about their experiences with spreadsheet errors and quality control procedures. Differences acr...

Spreadsheet programs can be found everywhere in organizations and they are used for a variety of purposes, including financial calculations, planning, data aggregation and decision making tasks. A number of research surveys have however shown that such programs are particularly prone to errors. Some reasons for the error-proneness of spreadsheets are that spreadsheets are developed by end users...

Her Majesty’s Revenue & Customs (HMRC) was born out of the need to create a UK tax authority by merging both the Inland Revenue and HM Customs & Excise into one department. HMRC encounters spreadsheets in tax-payers’ systems on a very regular basis as well as being a heavy user of spreadsheets internally. The approach to spreadsheet risk assessment and spreadsheet audit is by the use of trained...