Spreadsheet Errors: What We Know. What We Think We Can Do

TL;DR

This paper reviews 15 years of research on spreadsheet errors, emphasizing the need for effective error reduction techniques and highlighting cell-by-cell code inspection as the only proven method so far.

Contribution

It summarizes existing research on spreadsheet errors and advocates for further investigation into error reduction techniques beyond cell inspection.

Findings

Spreadsheet errors are common and significant.

Cell-by-cell code inspection is currently the only effective technique.

Further research is needed to evaluate other error reduction methods.

Abstract

Fifteen years of research studies have concluded unanimously that spreadsheet errors are both common and non-trivial. Now we must seek ways to reduce spreadsheet errors. Several approaches have been suggested, some of which are promising and others, while appealing because they are easy to do, are not likely to be effective. To date, only one technique, cell-by-cell code inspection, has been demonstrated to be effective. We need to conduct further research to determine the degree to which other techniques can reduce spreadsheet errors.