Computational Models of Spreadsheet Development: Basis for Educational   Approaches
  Among the multiple causes of high error rates in spreadsheets, lack of proper training and of deep understanding of the computational model upon which spreadsheet computations rest might not be the least issue. The paper addresses this problem by presenting a didactical model focussing on cell interaction, thus exceeding the atomicity of cell computations. The approach is motivated by an investigation how different spreadsheet systems handle certain computational issues implied from moving cells, copy-paste operations, or recursion. 
Karin Hodnigg, Markus Clermont, Roland T. Mittermeir