It is widely accepted that the absence of a structured approach to spreadsheet engineering is a key factor in the high level of spreadsheet errors. In this paper we propose and investigate the application of Test-Driven Development to the creation of spreadsheets. Through a pair of case studies we demonstrate that Test-Driven Development can be applied to the development of spreadsheets. A supporting tool under development by the authors is also documented along with proposed research to determine the effectiveness of the methodology and the associated tool.
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