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Frontiers of Computer Science

ISSN 2095-2228

ISSN 2095-2236(Online)

CN 10-1014/TP

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2018 Impact Factor: 1.129

Front. Comput. Sci.    2024, Vol. 18 Issue (2) : 182203    https://doi.org/10.1007/s11704-023-2384-6
Software
Spreadsheet quality assurance: a literature review
Pak-Lok POON1(), Man Fai LAU2, Yuen Tak YU3, Sau-Fun TANG4
1. School of Engineering and Technology, Central Queensland University, Melbourne 3000, Australia
2. Department of Computing Technologies, Swinburne University of Technology, Hawthorn 3122, Australia
3. Department of Computer Science, City University of Hong Kong, Hong Kong SAR 999077, China
4. The Royal Victorian Eye and Ear Hospital, East Melbourne 3002, Australia
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Abstract

Spreadsheets are very common for information processing to support decision making by both professional developers and non-technical end users. Moreover, business intelligence and artificial intelligence are increasingly popular in the industry nowadays, where spreadsheets have been used as, or integrated into, intelligent or expert systems in various application domains. However, it has been repeatedly reported that faults often exist in operational spreadsheets, which could severely compromise the quality of conclusions and decisions based on the spreadsheets. With a view to systematically examining this problem via survey of existing work, we have conducted a comprehensive literature review on the quality issues and related techniques of spreadsheets over a 35.5-year period (from January 1987 to June 2022) for target journals and a 10.5-year period (from January 2012 to June 2022) for target conferences. Among other findings, two major ones are: (a) Spreadsheet quality is best addressed throughout the whole spreadsheet life cycle, rather than just focusing on a few specific stages of the life cycle. (b) Relatively more studies focus on spreadsheet testing and debugging (related to fault detection and removal) when compared with spreadsheet specification, modeling, and design (related to development). As prevention is better than cure, more research should be performed on the early stages of the spreadsheet life cycle. Enlightened by our comprehensive review, we have identified the major research gaps as well as highlighted key research directions for future work in the area.

Keywords decision support system      end-user computing      end-user programming      Excel      spreadsheet     
Corresponding Author(s): Pak-Lok POON   
Just Accepted Date: 09 March 2023   Issue Date: 27 April 2023
 Cite this article:   
Pak-Lok POON,Man Fai LAU,Yuen Tak YU, et al. Spreadsheet quality assurance: a literature review[J]. Front. Comput. Sci., 2024, 18(2): 182203.
 URL:  
https://academic.hep.com.cn/fcs/EN/10.1007/s11704-023-2384-6
https://academic.hep.com.cn/fcs/EN/Y2024/V18/I2/182203
Target journal Abbreviation Search started from *
Technical-oriented IT
T01. ACM Computing Surveys CSUR Vol. 19, no. 1, 1987
T02. ACM Transactions on Computer-Human Interaction TOCHI Vol. 1, no. 1, 1994
T03. ACM Transactions on Information Systems    (previously ACM Transactions on Office Information Systems) TOIS Vol. 5, no. 1, 1987
T04. ACM Transactions on Software Engineering & Methodology TOSEM Vol. 1, no. 1, 1992
T05. Automated Software Engineering ASE Vol. 1, no. 1, 1994
T06. Communications of the ACM CACM Vol. 30, no. 1, 1987
T07. Computer COMP Vol. 20, no. 1, 1987
T08. IEEE Software SW Vol. 4, no. 1, 1987
T09. IEEE Transactions on Reliability TR Vol. R-36, no. 1, 1987
T10. IEEE Transactions on Services Computing TSC Vol. 1, no. 1, 2008
T11. IEEE Transactions on Software Engineering TSE Vol. SE-13, no. 1, 1987
T12. Information & Software Technology IST Vol. 29, no. 1, 1987
T13. International Journal of Human-Computer Studies    (previously International Journal of Man-Machine Studies) IJHCS Vol. 26, no. 1, 1987
T14. Journal of Functional Programming JFP Vol. 1, no. 1, 1991
T15. Journal of Computer Languages    (previously Journal of Visual Languages & Computing) JCL Vol. 1, no. 1, 1990
T16. Journal of Systems & Software JSS Vol. 7, no. 1, 1987
Business-oriented IS
B17. Communications of the Association for Information Systems CAIS Vol. 1, 1999
B18. European Journal of Information Systems EJIS Vol. 1, no. 1, 1991
B19. Information & Management IM Vol. 12, no. 1, 1987
B20. Information & Organization    (previously Accounting, Management & Information Technologies) IO Vol. 1, no. 1, 1991
B21. Information Systems Journal    (previously Journal of Information Systems) ISJ Vol. 1, no. 1, 1991
B22. Information Systems Research ISR Vol. 1, no. 1, 1990
B23. Information Technology & People    (previously Office Technology & People) ITP Vol. 3, no. 1, 1987
B24. Journal of the Association for Information Systems JAIS Vol. 1, no. 1, 2000
B25. Journal of Information Technology JIT Vol. 2, no. 1, 1987
B26. Journal of Management Information Systems JMIS Vol. 3, no. 4, 1987
B27. Journal of Organizational & End User Computing    (previously Journal of End User Computing    and Journal of Microcomputer Systems Management) JOEUC Vol. 1, no. 1, 1989
B28. Journal of Strategic Information Systems JSIS Vol. 1, no. 1, 1991
B29. MIS Quarterly MISQ Vol. 11, no. 1, 1987
B30. MISQ Executive MISQ-E Vol. 1, no. 1, 2002
Dual-focused (IT & IS)
D31. Decision Support Systems DSS Vol. 3, no. 1, 1987
D32. Information Processing & Management   (previously Information Storage & Retrieval) IPM Vol. 23, no. 1, 1987
D33. Interacting with Computers IWC Vol. 1, no. 1, 1989
Management science/operational research
M34. Journal of the Operational Research Society JORS Vol. 38, no. 1, 1987
M35. Omega: The International Journal of Management Science   (commonly known as Omega) OMEGA Vol. 15, no. 1, 1987
Tab.1  Target journals
Search terms *
Spreadsheet(s); spreadsheet-based Excel; Lotus (123); Lotus (1-2-3); Lotus (Symphony); VisiCalc; SuperCalc; Quattro
End(-)user computing; user computing; EUC Personal computing; user(-)led development; user(-)driven development
End(-)user system(s) development; end(-)user software engineering End(-)user development; end(-)user(s’) system(s) development; end(-)user(s’) software engineering; end(-)user(s’) debugging
End(-)user developed system(s); end(-)user developed software; user(-)developed application(s); user(-)?developed system(s); user(-)developed software End(-)user system(s); end(-)user software; end(-)user application(s)
End(-)user programming; end(-)user programmer(s) Application(s) development by end(-)user(s); end(-)user developer(s)
Tab.2  Search terms
Technical-orientedIT Business-orientedIS Dual-focused(IT & IS) Management science (MS) / operational research (OR)
Target journals No. of papers Target journals No. of papers Target journals No. of papers Target journals No. of papers
ASE 4 CAIS 3 DSS 6 JORS 5
CSUR 1 EJIS 0 IPM 0 OMEGA 3
TOCHI 1 IM 2 IWC 1
TOIS 2 IO 2
TOSEM 2 ISJ 0
CACM 2 ISR 0
COMP 0 ITP 1
SW 2 JAIS 2
TR 1 JIT 0
TSC 0 JMIS 4
TSE 6 JOEUC 16
IST 2 JSIS 0
IJHCS 4 MISQ 0
JFP 2 MISQ-E 0
JCL 6
JSS 6
Total count: 41 Total count: 30 Total count: 7 Total count: 8
Tab.3  Relevant journal papers related to spreadsheet QA
Target conferences No. of papers
OOPSLA (or PACMPL from 2017 onwards) 2
ESEC/FSE 3
ISSTA 2
ICASE 2
VL/HCC 18
ICSE 9
HICSS 0
ICIS 0
Total count: 36
Tab.4  Relevant conference papers related to spreadsheet QA
Type Definition
Review It is a process or meeting during which a work product (e.g., a system or document) is presented to project personnel, managers, users, customers, or other interested parties for comment or approval [26]. Examples of reviews are management reviews, technical reviews, walkthroughs, inspections, and audits [27].Remark: The above definition implies that a QA exercise performed solely by the author is not a review (and, hence, also not an inspection or audit), because it involves no other people.
Inspection It is a type of review that involves a visual and static examination of a work product to identify anomalies or defects [27]. The examination is on a peer basis, led by an impartial facilitator who is trained in inspection techniques. The climax is a “meeting of the minds” at a participant meeting [34]. In other words, inspection is a formal, team-based task. Since people other than the author are involved, inspections are highly effective in finding defects [34].
Desk checking It visually examines code listings, test results, or other documentation, usually (but not necessarily) by the author, to identify problems such as software faults and violations of development standards [26]. Desk checking is argued to be relatively ineffective in detecting software faults because it is an undisciplined process and it lacks the synergistic effect of the inspection team [34]. Another drawback of desk checking is that, if done by the author alone instead of another independent person, the effectiveness of fault detection will be lower because people are generally ineffective in checking their own programs [32,34].
Audit It is a systematic, independent, and documented process for obtaining evidence and evaluating it objectively for determining the conformance of work products (e.g., source code) and processes to applicable standards, guidelines, plans, specifications, and procedures [26][27]. An audit often involves a lead auditor, a recorder, an initiator, one or more auditors, and the audit organization.Remark: By definition, an audit is an “independent” QA exercise. Thus, the author cannot be an auditor. Also, the IEEE terminology does not stipulate that an audit can only occur after the system has been released to its users for their use. Some studies (e.g., [37,38]) use the term “field audit” to refer to a QA exercise performed by the authors or other end users for spreadsheets that are already being used in organizations. When discussing other relevant studies in this paper, if needed, we will replace the term “field audit” by another more appropriate term that conforms to the IEEE terminology. For example, if the term “field audit” is used to refer to a QA exercise performed by a single person (either the author or another person) after the spreadsheet has been released for production use to process real-life data, we will call it a “post-release desk checking”.
Tab.5  Different types of static testing
Fig.1  Taxonomy of spreadsheet mistakes (adapted from [137])
Fig.2  Taxonomy of qualitative mistakes created during spreadsheet development (adapted from [156])
Values of P Values of T
Spreadsheet life cycle 6 13
Problem and scope identification 1 2
Specification, modeling, and design 26 37
Implementation 13 17
Testing and debugging 81 107
Usage and maintenance 6 7
Tab.6  P and T values for the spreadsheet life cycle and its major stages
Technical-oriented IT research Business-oriented IS research
Static testing 35 (80%) 9 (20%)
Dynamic testing 9 (69%) 4 (31%)
Debugging 17 (85%) 3 (15%)
Tab.7  Distribution of relevant studies among static testing, dynamic testing, and debugging
Observations Possible reasons Recommendations / future research directions
Problem & scope identification
● Small number of relevant studies. It is generally perceived that:
● Problem identification is independent of the development platform; thus existing studies on identification in the non-spreadsheet domains are applicable to the spreadsheet domain.
● End users often undertake the spreadsheet development work themselves. Thus, problem & requirement identification are more implicit.
● Many problem identification techniques were originally developed for the “traditional” Waterfall development methodology. To some extent, advocating these relatively “formal” techniques to spreadsheet development may be viewed as a step backwards [44]. It is worthwhile to investigate & develop some techniques for improving the effectiveness of problem identification, but without incorporating “unnecessary” controls or burdens that would undermine the benefits & flexibility of spreadsheet development by end users.
● Not every spreadsheet supports only one user. For those spreadsheets with multiple users whose requirements are different, a well-executed problem & requirement identification process is still needed.
● In problem identification of spreadsheet development, a “make or buy (existing template)” analysis may be involved [44] & this analysis may not exist in other non-spreadsheet development projects. Thus, more studies on problem identification specifically related to spreadsheets are still needed.
Specification, modelling, & design
● The number of relevant studies related to this life-cycle stage is only about one third of the number of studies related to the “Testing & Debugging” stage. ● Few spreadsheet developers are trained in software engineering. Thus, they may not be aware of or realize the importance of this life-cycle stage. This may in turn lead to few research studies related to this stage. ● As a first step, spreadsheet researcher and practitioners, as well as those teaching IT/IS in universities/colleges, should put in more effort to educate people about (and how to perform) the importance of spreadsheet specification, modelling, & design.
● Specification, modelling, & design involves developing spreadsheets with higher quality & fewer faults, whereas testing & debugging mainly focuses on fault detection & removal. As prevention is better than cure, more future research work should be performed for spreadsheet specification, modelling, & design.
● Some studies which advocate the application of test-driven development (TDD) to spreadsheet development have started to emerge. ● The merits of having a “test early and continuously” attitude is well known in non-spreadsheet domains. TDD supports this attitude. Thus, it is intuitive to apply TDD to spreadsheet development. We recommend that more work should be done on this area.
Testing & debugging
● Technical-oriented IT studies focused on the development of methodologies, techniques, & tools. On the other hand, business-oriented IS studies mainly focused on the performance evaluation (via experiments & case studies) and application aspects of testing & debugging. ● Possibly due to the difference in research training &expertise between technical-oriented IT & business-oriented IS researchers. ● There is an opportunity for research collaboration between IT & IS researchers. Once a methodology, technique, or tool is developed by IT researchers, IS researchers could conduct performance evaluation of that developed methodology/technique/tool in a business setting (possibly via the IS researchers’ established business networks).
● The number of studies on static testing is more than double than that on dynamic testing. ● Most studies on spreadsheet testing focused on either static or dynamic testing. As both testing approaches complement each other in terms of the types of faults detected [36], there should be more studies on combining both approaches for spreadsheet testing.
● Although there exist some techniques (e.g., WYSIWYT methodology [13,142-144] & metamorphic testing (MT) [20,139]) which help users generate test cases in a systematic manner, many spreadsheet developers still often work with a number of example inputs they use during development. ● Spreadsheets users are not willing to invest time in the specification of test cases [168]. ● More work needs to be done to educate spreadsheet developers & to promote the use of more systematic test case generation techniques for spreadsheets.
● Current spreadsheet environments do not support the “explicit” management of test cases [168]. Only few existing studies (e.g., [168]) have addressed this issue. ● More frameworks & supporting tools should be developed for test case management in the spreadsheet environments.
Usage & maintenance
● Small number of relevant studies.
● Among the already few studies, the majority of them: (a) come from the business-oriented IS publication venues & (b) just briefly touched on the techniques (e.g., documentation, user training, & change/version management) relevant to this life-cycle stage.
● Possibly due to the nature of some relevant techniques (e.g., documentation & user training), technical-oriented research studies are less applicable. ● Even if technical-oriented research studies are less applicable, spreadsheet researchers (particularly those from the IS discipline) should consider performing case studies to identify what are the existing techniques being used in practice and how are they used in the real world. Such findings may bolster future studies relevant to this life-cycle stage.
Tab.8  Major observations, possible reasons, and recommendations
  
  
  
  
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