Title :
Revising the Panko-Halverson Taxonomy of Spreadsheet Risks
Author_Institution :
Univ. of Hawaii, Honolulu, HI
Abstract :
The Panko-Halverson taxonomy of spreadsheet risks has been widely used since its creation in the 1990s. This paper revises that taxonomy. It introduces new ways to count cell error rates, the concepts of violations versus blameless errors, mistakes, slips, and lapses, context errors, and an improved discussion about risks by life cycle stage.
Keywords :
spreadsheet programs; Panko-Halverson taxonomy; blameless error; cell error rate; life cycle stage; spreadsheet risk; violation error; Error analysis; Error correction; Frequency; Humans; Image analysis; Inspection; Protocols; Risk analysis; Taxonomy; Testing;
Conference_Titel :
System Sciences, 2009. HICSS '09. 42nd Hawaii International Conference on
Conference_Location :
Big Island, HI
Print_ISBN :
978-0-7695-3450-3
DOI :
10.1109/HICSS.2009.373
