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

Spreadsheet bibliography

Title Structured spreadsheet modeling and implementation
Authors Paul Mireault
Year 2015
Type Proceedings
Publication Software Engineering Methods in Spreadsheets
Series May
Abstract

Developing an error-free spreadsheet has been a problem since the beginning of end-user computing.

In this paper, we present a methodology that separates the modeling from the implementation. Using proven techniques from Information Systems and Software Engineering, we present strict, but simple, rules governing the implementation from the model.

The resulting spreadsheet should be easier to understand, audit and maintain.

Full version Available
Sample
Typical structured spreadsheet modeling process
Typical structured spreadsheet modeling process
The structured methodology is based on a separation of tasks to produce three models: Formula Diagram (conceptual model), Formula List (logical model), and the actual spreadsheet (physical model). Errors may be introduced at each stage.
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