  This paper presents the results of an empirical evaluation of the quality of
a structured methodology for the development of spreadsheet models, proposed in
numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This
paper also describes an improved version of their methodology, supported by
appropriate examples. The principal objective of a structured and disciplined
methodology for the construction of spreadsheet models is to reduce the
occurrence of user-generated errors in the models. The evaluation of the
effectiveness of the methodology has been carried out based on a number of
real-life experiments. The results of these experiments demonstrate the
methodology's potential for improved integrity control and enhanced
comprehensibility of spreadsheet models.

Computers and Society