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Volume2, No.
2,
August 2003
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New Guidelines for
Spreadsheets
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John F. Raffensperger*
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Department of Management, University of Canterbury, New
Zealand
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Abstract
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This article examines rules of style for
text, graphics, and mathematics and applies these rules
to spreadsheets. The article describes the new style in
detail with an example and contrasts the new style with
the existing programming style.
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Key words
: spreadsheets; readability; visual
display
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JEL classification
: C60; M10
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