  The Cell Error Rate in simple spreadsheets averages about 2% to 5%. This CER
has been measured in domain free environments. This paper compares the CERs
occurring in domain free and applied domain tasks. The applied domain task
requires the application of simple linear algebra to a costing problem. The
results show that domain referent knowledge influences participants' approaches
to spreadsheet creation and spreadsheet usage. The conclusion is that
spreadsheet error making is influenced by domain knowledge and domain
perception. Qualitative findings also suggest that spreadsheet error making is
a part of overall human behaviour, and ought to be analyzed against this wider
canvas.
