Date of Award


Degree Type


Degree Name

Master of Applied Science


Faculty of Science and Technology

First Advisor

Associate Professor Ronald Hartley


Spreadsheets are a major application in end-user computing, one of the fastest growing areas of computing. Studies have shown that 30% of spreadsheet applications contain errors. As major decisions are often made with the assistance of spreadsheets, the control of spreadsheet applications is a matter of concern to enduser developers, managers, EDP auditors and computer professionals.

The application of appropriate controls to the spreadsheet development process requires prior categorisation of the spreadsheet application. The special-purpose A.D.E. (Application, Development, Environment) taxonomy of spreadsheet application development was evolved by mathematical taxonomic methods to categorise spreadsheet development projects to facilitate their management and control.