Authors
Susan E. Kruck
Abstract
Electronic spreadsheets are used extensively to support financial analysis and problem solving processes; however, research has revealed that experienced professionals and students make many errors when developing spreadsheets.
Practitioners recognize the importance of accuracy and have published many techniques for improving the accuracy of their spreadsheets. Their prescriptions and results of research are consistent and together these works form the basis for spreadsheet accuracy theory.
Three propositions describe how the three constructs influence spreadsheet accuracy in a laboratory experiment. The results of this study indicate that the Spreadsheet Accuracy Theory developed three aids that significantly improve development of accurate spreadsheets.
Sample
One of the hypotheses was that spreadsheets developed by participants using the formula complexity aid will have significantly fewer errors than those spreadsheets developed by participants that use no aids.
The experiment results show that the treatment group had significantly fewer errors in their spreadsheets than did the control group.
Publication
2006, Information and Software Technology, Volume 48, Issue 3, pages 204-213
