Kreie, Jennifer & Pendley, John (1998 November). "Spreadsheet Safety: Designing the Perfect File," Journal of Accountancy 186(5), 31-34.
This is an excellent discussion of development steps and modular design with excellent illustrations. The Journal of Accountancy is a very widely read journal for accounting professionals.
Rajalingham, Kamalasen; Chadwick, David; Knight, Brian; and Edwards, Dilwyn, "Quality Control in Spreadsheets: A Software Engineering-Based Approach to Spreadsheet Development," Proceedings of the Thirty-Third Hawaii International Conference on System Sciences, Maui, Hawaii, January 2000. (.pdf format)
This paper presents work conducted towards the development of an effective software engineering-based methodology for integrity control in the process of spreadsheet development. Various approaches and concepts within the discipline of software engineering are investigated. The proposed methodology consists of a set of coherent stages incorporating relevant software engineering techniques and principles. The framework for spreadsheet quality control is mainly aimed at addressing the widespread problem of spreadsheet errors. This paper elaborately discusses the application of relevant software engineering techniques and principles in the construction of spreadsheet models, accompanied and supported by appropriate examples. The principles and techniques of tree-based formula representation, unique definition of spreadsheet elements and separation of data and operations, are among the main features explored.
Panko, R. R., "Two Corpuses of Spreadsheet Error," Proceedings of the Thirty-Third Hawaii International Conference on System Sciences, Maui, Hawaii, January 2000. (.pdf format)
The widespread presence of errors in spreadsheets is now well-established. Quite a few methodological and software approaches have been suggested as ways to reduce spreadsheet errors. However, these approaches are always tailored to particular types of errors. Are such errors, in fact, widespread? A tool that focuses on rare errors is not very appealing. In other fields of error analysis, especially linguistics, it has proven useful to collect corpuses (systematic samples) of errors. This paper presents two corpuses of errors seen in spreadsheet experiments. Hopefully, these corpuses will help us assess the claims of spreadsheet reduction approaches and should guide theory creation and testing.
Benham, Harry; DeLaney, Michael; & Luzi, Andrew, "Structured Techniques for Successful End User Spreadsheets," Journal of End User Computing (5:2) Spring 1993, pp. 18-25.
Hendry, D. G. & Green, T. R. G., "CogMap: A Visual Description Language for Spreadsheets," Journal of Visual Languages and Computing, 4, 1993, pp. 35-54.
Isakowitz, Tomas; Schocken, Shimon; & Lucas, Henry, Jr., "Toward a Logical/Physical Theory of Spreadsheet Modeling," ACM Transactions on Information Systems, (13:1) January 1995, pp. 1-37.
Lally, Laura, "Supporting Appropriate User-Developed Applications: Guidelines for Managers," Journal of End User Computing (7:3) Summer 1995, 3-9.
Panko R. R. End User Computing: Management, Applications, and Technology, New York: Wiley, 1988.
Ronen, Boaz; Palley, Michael A.; & Lucas, Henry C., Jr., "Spreadsheet Analysis and Design," Communications of the ACM (32:1) January 1989, pp. 84-93.