We present a general error estimation framework for a finite volume element (FVE) method based on linear polynomials for solving second-order elliptic boundary value problems. This framework treats the FVE method as a perturbation of the Galerkin finite element method and reveals that regularities in both the exact solution and the source term can affect the accuracy of FVE methods. In particular, the error estimates and counterexamples in this paper will confirm that the FVE method cannot have the standard O(h 2 ) convergence rate in the L 2 norm when the source term has the minimum regularity, only being in L 2 , even if the exact solution is in H 2 .
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Ewing et al. (2002) studied this question.
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