Hitting the wall: errors in developing and code inspecting a `simple' spreadsheet model

摘要

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.