An Evaluation of a Structured Spreadsheet Development Methodology
  This paper presents the results of an empirical evaluation of the quality of a structured methodology for the development of spreadsheet models, proposed in numerous previous papers by Rajalingham K, Knight B and Chadwick D et al. This paper also describes an improved version of their methodology, supported by appropriate examples. The principal objective of a structured and disciplined methodology for the construction of spreadsheet models is to reduce the occurrence of user-generated errors in the models. The evaluation of the effectiveness of the methodology has been carried out based on a number of real-life experiments. The results of these experiments demonstrate the methodology's potential for improved integrity control and enhanced comprehensibility of spreadsheet models. 
Kamalasen Rajalingham, David Chadwick, Brian Knight