Quantitative and Qualitative Errors in Spreadsheet Development

  • Authors:
  • Thompson SH Teo;Margaret Tan

  • Affiliations:
  • -;-

  • Venue:
  • HICSS '97 Proceedings of the 30th Hawaii International Conference on System Sciences: Information System Track-Organizational Systems and Technology - Volume 3
  • Year:
  • 1997

Quantified Score

Hi-index 0.00

Visualization

Abstract

Past research has shown that errors are relatively commonin all types of spreadsheets. As spreadsheets are usedwidely by executives in analyzing financial, budgeting andforecasting problems to support their decision making, itis very important that spreadsheets are accurate. Errorsundetected in spreadsheets may have undesirableconsequences as they may adversely impact the firm'sbottom line as well as the firm 's competitiveness. In thispaper, we investigate the types of errors that occur for asimple domain-free spreadsheet model. We also show thatspreadsheet errors can be difficult to detect during "what"analysis (i.e., when design parameters are changed) whenthe spreadsheets are not properly designed. The resultsshow that most students do not take due care in designingtheir spreadsheets. The study appears to suggest that inteaching spreadsheets, emphasis must be placed on creatinga comprehensible design that enables easy detection oferrors and easy maintenance.