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Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors

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  • Kent N. Schneider
  • Lana L. Becker
  • Gary G. Berg

Abstract

Given that the usage and complexity of spreadsheets in the accounting profession are expected to increase, it is more important than ever to ensure that accounting graduates are aware of the dangers of spreadsheet errors and are equipped with design skills to minimize those errors. Although spreadsheet mechanics are prevalent in accounting curricula, less attention has been given to design considerations that can reduce the incidence of spreadsheet errors. The extant literature provides evidence of the most common types of spreadsheet errors and explanations as to why they occur. Using the work of Panko and others, this paper outlines a three-step approach for introducing spreadsheet design practices to novice spreadsheet developers. To facilitate design instruction, this paper provides a summary of foundational readings related to spreadsheet errors as well as specific teaching strategies for addressing the most common spreadsheet errors identified in the literature.

Suggested Citation

  • Kent N. Schneider & Lana L. Becker & Gary G. Berg, 2017. "Beyond the mechanics of spreadsheets: using design instruction to address spreadsheet errors," Accounting Education, Taylor & Francis Journals, vol. 26(2), pages 127-143, March.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:2:p:127-143
    DOI: 10.1080/09639284.2016.1274912
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    References listed on IDEAS

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    1. Ian Beaman & Erwin Waldmann & Peter Krueger, 2005. "The impact of training in financial modelling principles on the incidence of spreadsheet errors," Accounting Education, Taylor & Francis Journals, vol. 14(2), pages 199-212.
    2. Usha Ramachandran Rackliffe & Linda Ragland, 2016. "Excel in the accounting curriculum: perceptions from accounting professors," Accounting Education, Taylor & Francis Journals, vol. 25(2), pages 139-166, April.
    3. Gregory Stoner, 2009. "Accounting Students' IT Application Skills over a 10-year Period," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 7-31.
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    Cited by:

    1. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    2. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

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