Toward a logical/physical theory of spreadsheet modeling

Author:

Isakowitz Tomás1,Schocken Shimon1,Lucas Henry C.1

Affiliation:

1. New York Univ., New York, NY

Abstract

In spite of the increasing sophistication and power of commercial spreadsheet packages, we still lack a formal theory or a methodology to support the construction and maintenance of spreadsheet models. Using a dual logical/physical perspective, we identify four principal components that characterize any spread sheet model: schema, data, editorial, and binding . We present a factoring algorithm for identifying and extracting these components from conventional spreadsheets with minimal user intervention, and a synthesis algorithm that assists users in the construction of executable spreadsheets from reusable model components. This approach opens new possibilities for applying object-oriented and model management techniques to support the construction, sharing, and reuse of spreadsheet models in organizations. Importantly, our approach to model management and the Windows-based prototype that we have developed are designed to coexist with, rather than replace , traditional spreadsheet programs. In other words, the users are not required to learn a new modeling language; instead, their logical models and data sets are extracted from their spreadsheets transparently, as a side-effect of using standard spreadsheet programs.

Publisher

Association for Computing Machinery (ACM)

Subject

Computer Science Applications,General Business, Management and Accounting,Information Systems

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