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What We Know About Spreadsheet Errors

What We Know About Spreadsheet Errors

Raymond R. Panko
Copyright: © 1998 |Volume: 10 |Issue: 2 |Pages: 7
ISSN: 1546-2234|EISSN: 1546-5012|EISBN13: 9781466638358|DOI: 10.4018/joeuc.1998040102
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MLA

Panko, Raymond R. "What We Know About Spreadsheet Errors." JOEUC vol.10, no.2 1998: pp.15-21. http://doi.org/10.4018/joeuc.1998040102

APA

Panko, R. R. (1998). What We Know About Spreadsheet Errors. Journal of Organizational and End User Computing (JOEUC), 10(2), 15-21. http://doi.org/10.4018/joeuc.1998040102

Chicago

Panko, Raymond R. "What We Know About Spreadsheet Errors," Journal of Organizational and End User Computing (JOEUC) 10, no.2: 15-21. http://doi.org/10.4018/joeuc.1998040102

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Abstract

Although some spreadsheets are small “scratch pad” applications, many are large and complex, and many missioncritical decisions depend on spreadsheet analyses. In recent years, we have learned a good deal about the errors that people make when they develop spreadsheets. In general, errors seem to occur in a few percent of all cells, meaning that for large spreadsheets, the issue is how many errors there are, not whether an error exists. These error rates, although troubling, are in line with error rates in programming and other human cognitive domains. In programming, we have learned to follow strict development disciplines to eliminate most errors. Surveys of spreadsheet developers indicate that spreadsheet creation, in contrast, is informal, and that few organizations have comprehensive policies for spreadsheet development. Although prescriptive articles have focused on such disciplines as modularization and having assumptions sections, these may be far less important than postdevelopment testing.

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