This paper describes a framework for a systematic classification of spreadsheet errors. This classification or taxonomy of errors is aimed at facilitating analysis and comprehension of the different types of spreadsheet errors. It is far more comprehensive than any presented or published before. The taxonomy is an outcome of a thorough investigation of the widespread problem of spreadsheet errors and an analysis of specific types of these errors. This paper also contains a clear description of the various elements and categories of the classification. It is also accompanied and supported by appropriate examples.
Kamalasen Rajalingham, David R. Chadwick, Brian Kn