A Graphical Approach for Reducing Spreadsheet Linking Errors

Abstract

Spreadsheet programs are deceptively simple tools that are widely used by end user developers in organizations. However, recent studies have shown that spreadsheets often contain significant, decision-affecting errors. One study that addressed “linking errors,” i.e., incorrect references to spreadsheet cell values on separate work areas, found these errors to be a major error source in complex spreadsheets that use distinct work areas spread across multiple worksheets. This paper describes a code inspection approach that visually represents the structure of a linked spreadsheet and graphically identifies linked cells and their sources. We tested this approach in an experimental study where subjects created a complex spreadsheet. Results indicate that subjects who used the approach made significantly fewer errors and experienced no decrease in speed of spreadsheet production or satisfaction with the production process.