Schultheis and Sumner (1994)
Summary by Ray Panko, University of Hawaii
32 MBA students who were experienced spreadsheet developers were asked to describe their most recent spreadsheet.
Of the 32 spreadsheets,
- 18 were checked for reasonableness
- 20 had their output compared with calculator output
- 5 had their logic reviewed by others
- 5 compared the output with known outputs
There was very little documentation
- 25% had nod documentation at all
- 25% at least documented the purpose of the spreadsheet plus an explanation of how it worked.