A Use Case-Engineering Resources Taxonomy for Analytical Spreadsheet Models

TL;DR

This paper develops a detailed taxonomy of analytical spreadsheet models based on their use case and development resources, linking literature and identifying research opportunities.

Contribution

It extends previous taxonomies to nine types, connecting research and practice, and offers a framework for understanding spreadsheet errors, risks, and evolution.

Findings

Identifies nine types of analytical spreadsheet models.

Connects research literature to distinguish solution types.

Provides a basis for future taxonomy refinement.

Abstract

This paper presents a taxonomy for analytical spreadsheet models. It considers both the use case that a spreadsheet is meant to serve, and the engineering resources devoted to its development. We extend a previous three-type taxonomy, to identify nine types of spreadsheet models, that encompass the many analytical spreadsheet models seen in the literature. We connect disparate research literature to distinguish between an "analytical solution" and an "industrial-quality analytical spreadsheet model". We explore the nature of each of the nine types, propose definitions for some, relate them to the literature, and hypothesize on how they might arise. The taxonomy aids in identifying where various spreadsheet development guidelines are most useful, provides a lens for viewing spreadsheet errors and risk, and offers a structure for understanding how spreadsheets change over time. This taxonomy opens the door to many interesting research questions, including refinements to itself.