An Empirical Study of End-User Behaviour in Spreadsheet Error Detection & Correction

TL;DR

This study investigates how end-users detect and correct errors in spreadsheets, revealing differences between professionals and students and highlighting the importance of thorough cell inspection for effective error correction.

Contribution

It provides empirical data on end-user error detection behaviors and introduces a VBA tool for detailed analysis of cell activity during debugging.

Findings

Professionals outperform students in error correction.

A strong correlation exists between cell inspection and error correction.

Cell activity data can inform better debugging methodologies.

Abstract

Very little is known about the process by which end-user developers detect and correct spreadsheet errors. Any research pertaining to the development of spreadsheet testing methodologies or auditing tools would benefit from information on how end-users perform the debugging process in practice. Thirteen industry-based professionals and thirty-four accounting & finance students took part in a current ongoing experiment designed to record and analyse end-user behaviour in spreadsheet error detection and correction. Professionals significantly outperformed students in correcting certain error types. Time-based cell activity analysis showed that a strong correlation exists between the percentage of cells inspected and the number of errors corrected. The cell activity data was gathered through a purpose written VBA Excel plug-in that records the time and detail of all cell selection and cell change actions of individuals.