An empirical analysis of spreadsheet calculation
Jorma Sajaniemi, Jari Pekkanen · Software Practice and Experience · 1988
Abstract Spreadsheet calculation is a powerful tool in simple administrative data processing. Formulae in spreadsheets have similar forms to expressions in traditional programming languages, but the implementation of control structures is totally different. This paper contains an analysis of 101 spreadsheets made and used in business and government. The analysis concerns general properties, such as cell contents and referencing, the role of input, output and computation, and the different ways iteration is implemented. Finally some effects of expertise are studied. The results show that less than half of the available functions are really used, only one cell in 25 contains computation, and iteration is implemented in at least four different ways. Formulae are found to differ in their contents from expressions of programming languages, as control structures are implemented differently in these systems. Summation with a constant skip is suggested to be included in the set of functions of spreadsheet calculation.