  The hard coding of input data or constants into spreadsheet formulas is
widely recognised as poor spreadsheet model design. However, the importance of
avoiding such practice appears to be underestimated perhaps in light of the
lack of quantitative error at the time of occurrence and the recognition that
this design defect may never result in a bottom-line error. The paper examines
both the academic and practitioner view of such hard coding design flaws. The
practitioner or industry viewpoint is gained indirectly through a review of
commercial spreadsheet auditing software. The development of an automated
(electronic) means for detecting such hard coding is described together with a
discussion of some results obtained through analysis of a number of student and
practitioner spreadsheet models.
