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Spreadsheets (sometimes also called Excel programs) are powerful tools whichplay a business-critical role in many organizations. However, due to faultyspreadsheets many bad decisions have been taken in recent years. Since then, anumber of researchers have been studying spreadsheet errors. However, one issuethat hinders discussion among researchers and professionals is the lack of acommonly accepted taxonomy.  Albeit a number of taxonomies for spreadsheet errors have been proposed inprevious work, a major issue is that they use the term error that itself isalready ambiguous. Furthermore, to apply most existing taxonomies, detailedknowledge about the underlying process and knowledge about the "brain state" ofthe acting spreadsheet users is required. Due to these limitations, knownerror-like phenomena in freely available spreadsheet corpora cannot beclassified with these taxonomies.  We propose Asheetoxy, a simple and phenomenon-oriented taxonomy that avoidsthe problematic term error altogether. An initial study with 7 participantsindicates that even non-spreadsheet researchers similarly classify real-worldspreadsheet phenomena using Asheetoxy.

Asheetoxy: A Taxonomy for Classifying Negative Spreadsheet-related Phenomena