  Spreadsheet engineering methodologies are diverse and sometimes
contradictory. It is difficult for spreadsheet developers to identify a
spreadsheet engineering methodology that is appropriate for their class of
spreadsheet, with its unique combination of goals, type of problem, and
available time and resources. There is a lack of well-organized, proven
methodologies with known costs and benefits for well-defined spreadsheet
classes. It is difficult to compare and critically evaluate methodologies. We
present a paradigm for organizing and interpreting spreadsheet engineering
recommendations. It systematically addresses the myriad choices made when
developing a spreadsheet, and explicitly considers resource constraints and
other development parameters. This paradigm provides a framework for
evaluation, comparison, and selection of methodologies, and a list of essential
elements for developers or codifiers of new methodologies. This paradigm
identifies gaps in our knowledge that merit further research.
