Hitting the wall: errors in developing and code inspecting a `simple' spreadsheet model |
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Authors: | Raymond R Panko Ralph H Sprague Jr[Author vitae] |
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Affiliation: | University of Hawaii, 2404 Maile Way, Honolulu, HI 98821, USA |
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Abstract: | Field audits and experiments have found substantial error rates when students and professionals have built spreadsheet models. In this study, 102 undergraduate MIS majors and 50 MBA students developed a model from a word problem that was relatively simple and free of domain knowledge. Even so, 35% of their 152 models were incorrect. There was no significant difference in errors per model between undergraduates and MBAs. Even among the 17 MBAs with 250 h or more of experience, 24% of the models contained errors. The cell error rate (CER)—the percentage of cells with errors—was 2.0%. When 23 undergraduates attempted to audit their models through code inspection, only three with incorrect spreadsheets (15%) produced clean spreadsheets when they finished the audit. |
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Keywords: | Audit Code inspection Decision support system End user computing Error Fault Spreadsheet Modeling |
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