What We Know About Spreadsheet Errors

TLDR

Many mission‑critical decisions rely on large, complex spreadsheets, yet errors occur in a few percent of cells—comparable to programming—highlighting the informal development practices and lack of comprehensive policies in organizations. The review emphasizes that prescriptive disciplines such as modularization and assumptions sections may be less critical than post‑development testing for reducing spreadsheet errors. Request access from your librarian to read this article's full text.

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.Request access from your librarian to read this article's full text.