Title: Same Content, Different Representations: A Controlled Study for Table QA
Primary area: datasets and benchmarks
Keywords: Table Question Answering, Semi-structured Table, Structured Table

Abstract: Table Question Answering (Table QA) in real-world settings must operate over both structured databases and semi-structured tables containing textual fields. However, existing benchmarks are tied to fixed data formats and have not systematically examined how representation itself affects model performance.
We present the first controlled study that isolates the role of table representation by holding content constant while varying structure. Using a verbalization pipeline, we generate paired structured and semi-structured tables, enabling direct comparisons across modeling paradigms. To support detailed analysis, we introduce a diagnostic benchmark with splits along table size, join requirements, query complexity, and schema quality.
Our experiments reveal consistent trade-offs: SQL-based methods achieve high accuracy on structured inputs but degrade on semi-structured data, LLMs exhibit flexibility but reduced precision, and hybrid approaches strike a balance, particularly under noisy schemas. These effects intensify with larger tables and more complex queries.
Ultimately, no single method excels across all conditions, and we highlight the central role of representation in shaping Table QA performance. Our findings provide actionable insights for model selection and design, paving the way for more robust hybrid approaches suited for diverse real-world data formats.