Interpretation as a factor in understanding flawed spreadsheets
  The spreadsheet has been used by the business community for many years and yet still raises a number of significant concerns. As educators our concern is to try to develop the students skills in both the development of spreadsheets and in taking a critical view of their potential defects. In this paper we consider both the problems of mechanical production and the problems of translation of problem to spreadsheet representation. 
David A. Banks, Ann Monday