i-nth logo

Authors

Thomas A. Grossman, Vijay Mehrotra, & Johncharles Sander

Abstract

We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles:

  • First, state the domain — the spreadsheets to which the guidelines apply.
  • Second, distinguish between the process by which a spreadsheet is constructed from the resulting spreadsheet artifact.
  • Third, guidelines should be written in terms of the artifact, independent of the process.
  • Fourth, the meaning of "quality" must be defined.

We illustrate these principles with an example.

We define the domain of "analytical spreadsheet models", which are used in business, finance, engineering, and science. We propose for discussion a framework and terminology for evaluating the quality of analytical spreadsheet models. This framework categorizes and generalizes the findings of previous work on the more narrow domain of financial spreadsheet models.

We suggest that the ultimate goal is a set of guidelines for an evaluator, and a checklist for a developer.

Sample

Framework for evaluating the quality of a spreadsheet.

We believe that any set of useful guidelines for evaluating the quality of an analytical spreadsheet model should address the following elements:

  • Modular design.
  • Structured design.
  • Design for input-output usage.
  • Disciplined information flow.
  • Distinct inputs module(s) with certain properties.
  • Distinct model computations module(s) with certain properties.
  • Distinct reports module(s) with certain properties.

Publication

2011, EuSpRIG

Full article

Towards evaluating the quality of a spreadsheet: The case of the analytical spreadsheet model