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Towards Evaluating The Quality Of A Spreadsheet: The Case Of The Analytical Spreadsheet Model, Thomas A. Grossman Jr., Vijay Mehrotra, J Sander
Towards Evaluating The Quality Of A Spreadsheet: The Case Of The Analytical Spreadsheet Model, Thomas A. Grossman Jr., Vijay Mehrotra, J Sander
Business Analytics and Information Systems
We consider the challenge of creating guidelines to evaluate the quality of a spreadsheet model. We suggest four principles. First, state the domain—the spreadsheets to which the guidelines apply. Second, distinguish between the process by which a spreadsheet is constructed from the resulting spreadsheet artifact. Third, guidelines should be written in terms of the artifact, independent of the process. Fourth, the meaning of “quality” must be defined. We illustrate these principles with an example. We define the domain of “analytical spreadsheet models”, which are used in business, finance, engineering, and science. We propose for discussion a framework and terminology for …
Spreadsheets Grow Up: Three Spreadsheet Engineering Methodologies For Large Financial Planning Models, Thomas A. Grossman Jr., O Ozluk
Spreadsheets Grow Up: Three Spreadsheet Engineering Methodologies For Large Financial Planning Models, Thomas A. Grossman Jr., O Ozluk
Business Analytics and Information Systems
Many large financial planning models are written in a spreadsheet programming language (usually Microsoft Excel) and deployed as a spreadsheet application. Three groups, FAST Alliance, Operis Group, and BPM Analytics (under the name “Spreadsheet Standards Review Board”) have independently promulgated standardized processes for efficiently building such models. These spreadsheet engineering methodologies provide detailed guidance on design, construction process, and quality control. We summarize and compare these methodologies. They share many design practices, and standardized, mechanistic procedures to construct spreadsheets. We learned that a written book or standards document is by itself insufficient to understand a methodology. These methodologies represent a …
The Lookup Technique To Replace Nested-If Formulas In Spreadsheet Programming, Thomas A. Grossman Jr., O Ozluk, J Gustavson
The Lookup Technique To Replace Nested-If Formulas In Spreadsheet Programming, Thomas A. Grossman Jr., O Ozluk, J Gustavson
Business Analytics and Information Systems
Spreadsheet programmers often implement contingent logic using a nested-IF formula even though this technique is difficult to test and audit and is believed to be risky. We interpret the programming of contingent logic in spreadsheets in the context of traditional computer programming. We investigate the “lookup technique” as an alternative to nested-IF formulas, describe its benefits for testing and auditing, and define its limitations. The lookup technique employs four distinct principles: 1) make logical tests visible; 2) make outcomes visible; 3) make logical structure visible; and 4) replace a multi-function nested-IF formula with a single-function lookup formula. It can be …
A Primer On Spreadsheet Analytics, Thomas A. Grossman Jr.
A Primer On Spreadsheet Analytics, Thomas A. Grossman Jr.
Business Analytics and Information Systems
This paper provides guidance to an analyst who wants to extract insight from a spreadsheet model. It discusses the terminology of spreadsheet analytics, how to prepare a spreadsheet model for analysis, and a hierarchy of analytical techniques. These techniques include sensitivity analysis, tornado charts, and backsolving (or goal-seeking). This paper presents native-Excel approaches for automating these techniques, and discusses add-ins that are even more efficient. Spreadsheet optimization and spreadsheet Monte Carlo simulation are briefly discussed. The paper concludes by calling for empirical research, and describing desired features spreadsheet sensitivity analysis and spreadsheet optimization add-ins.
Source Code Protection For Applications Written In Microsoft Excel And Google Spreadsheet, Thomas A. Grossman Jr.
Source Code Protection For Applications Written In Microsoft Excel And Google Spreadsheet, Thomas A. Grossman Jr.
Business Analytics and Information Systems
Spreadsheets are used to develop application software that is distributed to users. Unfortunately, the users often have the ability to change the programming statements (“source code”) of the spreadsheet application. This causes a host of problems. By critically examining the suitability of spreadsheet computer programming languages for application development, six “application development features” are identified, with source code protection being the most important. We investigate the status of these features and discuss how they might be implemented in the dominant Microsoft Excel spreadsheet and in the new Google Spreadsheet. Although Google Spreadsheet currently provides no source code control, its web-centric …
A Paradigm For Spreadsheet Engineering Methodologies, Thomas A. Grossman Jr., O Ozluk
A Paradigm For Spreadsheet Engineering Methodologies, Thomas A. Grossman Jr., O Ozluk
Business Analytics and Information Systems
Spreadsheet engineering methodologies are diverse and sometimes contradictory. It is difficult for spreadsheet developers to identify a spreadsheet engineering methodology that is appropriate for their class of spreadsheet, with its unique combination of goals, type of problem, and available time and resources. There is a lack of well-organized, proven methodologies with known costs and benefits for well-defined spreadsheet classes. It is difficult to compare and critically evaluate methodologies. We present a paradigm for organizing and interpreting spreadsheet engineering recommendations. It systematically addresses the myriad choices made when developing a spreadsheet, and explicitly considers resource constraints and other development parameters. This …
Research Strategy And Scoping Survey On Spreadsheet Practices, Thomas A. Grossman Jr., O Ozluk
Research Strategy And Scoping Survey On Spreadsheet Practices, Thomas A. Grossman Jr., O Ozluk
Business Analytics and Information Systems
We propose a research strategy for creating and deploying prescriptive recommendations for spreadsheet practice. Empirical data on usage can be used to create a taxonomy of spreadsheet classes. Within each class, existing practices and ideal practices can he combined into proposed best practices for deployment. As a first step we propose a scoping survey to gather non-anecdotal data on spreadsheet usage. The scoping survey will interview people who develop spreadsheets. We will investigate the determinants of spreadsheet importance, identify current industry practices, and document existing standards for creation and use of spreadsheets. The survey will provide insight into user attributes, …