“…The key is for each instructor to recognize that 1) there is a hierarchy of abilities, 2) Excel learning is part of a larger intellectual framework of spreadsheet engineering (Grossman, Özlük, 2004), not mere "Excel tips and tricks", and 3) they must carefully identify the Skills, Capabilities and Practices that will benefit their students in their course at their school. Hardin and Ellington (2005), Regan (2005), Powell and Baker (2004), Grinde and Kammermeyer (2003), Albright, Winston and Zappe (2001), and Bell (2000) provide useful ideas and guidance.…”