Spreadsheets are extraordinarily and unacceptably prone to error.
Dunn (2010)
Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.
Mireault (2015)
It is irrational to expect large error-free spreadsheets.
Panko (2013)
Spreadsheet errors are pervasive, stubborn, ubiquitous and complex.
Irons (2003)
Most large spreadsheets have dozens or even hundreds of errors.
Panko & Ordway (2005)
Spreadsheets are alarmingly error-prone to write.
Paine (2001)
The results given by spreadsheets are often just wrong.
Sajaniemi (1998)
...few incidents of spreadsheet errors are made public and these are usually not revealed by choice.
Kruck & Sheetz (2001)
Despite being staggeringly error prone, spreadsheets are a highly flexible programming environment.
Abreu, et al (2015)
Spreadsheets are commonly used and commonly flawed.
Caulkins, Morrison, & Weidemann (2008)
Errors in spreadsheets... result in incorrect decisions being made and significant losses incurred.
Beaman, et al (2005)
Most executives do not really check or verify the accuracy or validity of [their] spreadsheets...
Teo & Tan (1999)
94% of the 88 spreadsheets audited in 7 studies have contained errors.
Panko (2008)
Spreadsheets contain errors at an alarmingly high rate.
Abraham, et al (2005)
Spreadsheets are the most popular live programming environments, but they are also notoriously fault-prone.
Hermans & van der Storm (2015)
Spreadsheets are easy to use and very hard to check.
Chen & Chan (2000)
Studies have shown that there is a high incidence of errors in spreadsheets.
Csernoch & Biro (2013)
Spreadsheets are often hard, if not impossible, to understand.
Mireault & Gresham (2015)
Programmers exhibit unwarranted confidence in the correctness of their spreadsheets.
Krishna, et al (2001)
Overconfidence is one of the most substantial causes of spreadsheet errors.
Sakal, et al (2015)
Spreadsheets are dangerous to their authors and others.
Durusau & Hunting (2015)
60% of large companies feel 'Spreadsheet Hell' describes their reliance on spreadsheets.
Murphy (2007)
Spreadsheet errors... a great, often unrecognised, risk to corporate decision making & financial integrity.
Chadwick (2002)
Spreadsheet errors are still the rule rather than the exception.
Nixon & O'Hara (2010)
The untested spreadsheet is as dangerous and untrustworthy as an untested program.
Price (2006)
1% of all formulas in operational spreadsheets are in error.
Powell, Baker, & Lawson (2009)
Research on spreadsheet errors is substantial, compelling, and unanimous.
Panko (2015)
Untested spreadsheets are riddled with errors.
Miller (2005)
Despite overwhelming and unanimous evidence... companies have continued to ignore spreadsheet error risks.
Panko (2014)
Every study, without exception, has found error rates much higher than organizations would wish to tolerate.
Panko (1999)
Spreadsheet development must embrace extensive testing in order to be taken seriously as a profession.
Bock (2016)
Spreadsheets are notoriously error-prone.
Cunha, et al (2011)
People tend to believe their spreadsheets are more accurate than they really are.
Caulkins, Morrison, & Weidemann (2006)
Spreadsheets have a notoriously high number of faults.
Rust, et al (2006)
The issue is not whether there is an error but how many errors there are and how serious they are.
Panko (2007)
Spreadsheet shortcomings can significantly hamper an organization's business operation.
Reschenhofer & Matthes (2015)
Every study that has looked for errors has found them... in considerable abundance.
Panko & Halverson (1996)
Your spreadsheets may be disasters in the making.
Caulkins, Morrison, & Weidemann (2006)
Spreadsheets can be viewed as a highly flexible programming environment for end users.
Abreu, et al (2015)
Spreadsheets are more fault-prone than other software.
Kulesz & Ostberg (2013)
It is now widely accepted that errors in spreadsheets are both common and potentially dangerous.
Nixon & O'Hara (2010)
The software that end users are creating... is riddled with errors.
Burnett & Myers (2014)
Even obvious, elementary errors in very simple, clearly documented spreadsheets are... difficult to find.
Galletta, et al (1993)
A significant proportion of spreadsheets have severe quality problems.
Ayalew (2007)
A lot of decisions are being made on the basis of some bad numbers.
Ross (1996)
Errors in spreadsheets are as ubiquitous as spreadsheets themselves.
Colbenz (2005)
Spreadsheets... pose a greater threat to your business than almost anything you can imagine.
Howard (2005)
Never assume a spreadsheet is right, even your own.
Raffensperger (2001)
Spreadsheet errors have resulted in huge financial losses.
Abraham & Erwig (2007)
The quality and reliability of spreadsheets is known to be poor.
Bishop & McDaid (2007)

Spreadsheet bibliography

Title Type-safe evolution of spreadsheets
Authors Jacome Cunha, Joost Visser, Tiago Alves, & Joao Saraiva
Year 2011
Type Article
Publication Lecture Notes in Computer Science
Series Volume 6603, pages 186-201
Abstract

Spreadsheets are notoriously error-prone. To help avoid the introduction of errors when changing spreadsheets, models that capture the structure and interdependencies of spreadsheets at a conceptual level have been proposed. Thus, spreadsheet evolution can be made safe within the confines of a model.

As in any other model/instance setting, evolution may not only require changes at the instance level but also at the model level. When model changes are required, the safety of instance evolution can not be guarded by the model alone.

We have designed an appropriate representation of spreadsheet models, including the fundamental notions of formulae and references. For these models and their instances, we have designed coupled transformation rules that cover specific spreadsheet evolution steps, such as the insertion of columns in all occurrences of a repeated block of cells.

Each model-level transformation rule is coupled with instance level migration rules from the source to the target model and vice versa. These coupled rules can be composed to create compound transformations at the model level inducing compound transformations at the instance level. This approach guarantees safe evolution of spreadsheets even when models change.

Full version Available
Sample
Type-level transformation example
Type-level transformation example

This example depicts the general scenario of a transformation in the data refinement theory algebraic framework.

Each transformation is coupled with witness functions to and from, which are responsible for converting values of type A into type A' and back.

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