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Valuation judgement bias has been a research topic for several years due to its proclaimed effect on valuation accuracy. However, little is known on the emphasis of literature on judgement bias, with regard to, for instance, research methodologies, research context and robustness of research evidence. A synthesis of available research will establish consistency in the current knowledge base on valuer judgement, identify future research opportunities and support decision-making policy by educational and regulatory stakeholders how to cope with judgement bias. This article therefore, provides a systematic review of empirical research on real estate valuer judgement over the last 30 years. Based on a number of inclusion and exclusion criteria, we have systematically analysed 32 relevant papers on valuation judgement bias. Although we find some consistency in evidence, we also find the underlying research to be biased; the methodology adopted is dominated by a quantitative approach; research context is skewed by timing and origination; and research evidence seems fragmented and needs replication. In order to obtain a deeper understanding of valuation judgement processes and thus extend the current knowledge base, we advocate more use of qualitative research methods and scholars to adopt an interpretative paradigm when studying judgement behaviour. 相似文献
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Accounting for Social and Cultural Values 总被引:5,自引:0,他引:5
Arjo Klamer 《De Economist》2002,150(4):453-473
Economic reasoning heavily relies on an outdated accounting scheme. This article contains a proposal to reconsider the conceptualisation of the traditional notions of 'goods' and 'capital.' The point is that to account for crucial goods in the life of humans, communities, organisations, and societies, we need to go beyond the accounting for economic capital alone, and include forms of social and cultural capital. These are the capitals that generate the values that really count, i.e. social and cultural values. The issue of measurement remains acute. The argument calls furthermore for a reconsideration of the concepts of property and ownership. 相似文献
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The aim of this paper is to examine valuer judgement behaviour, by exploring the manifestation of task complexity in Dutch commercial valuation practice. For this purpose, we adopted a grounded theory approach and undertook 18 in-depth interviews with senior valuation professionals across the Netherlands. Our findings indicate a strong presence of situational task complexity in commercial valuation practice, as professionals operating in large valuation teams perceive different elements of task complexity throughout commercial valuation practice in comparison to peers working in small valuation teams or self-employed valuers. Further, coping strategies used to deal with task complexity vary substantially by type of valuer as well. From our data, we deducted three types of task environment constructs in which valuers operate, which basically represent the various levels of professional standards required by clients as well as organisational settings composed to meet client standards. As such, we found that task environment settings strongly coincide with perceptions of task complexity. The presence of situational task complexity in commercial real estate valuation practice points to the need for customisation of professional valuer’s development programs to facilitate valuers to deal with task complexity in different stages of valuation practice and hence contribute to advancing valuer judgement skills. 相似文献
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Cultural entrepreneurship 总被引:1,自引:0,他引:1
Cultural entrepreneurship is a new character in the cultural sector. This paper characterizes the cultural entrepreneur paying
homage to the hermeneutic approach of Don Lavoie and others. The challenge is to render the “cultural” meaningful. An invention
is the highlighting of the rhetorical qualities of entrepreneurship. A cultural entrepreneur is the character who is entrepreneurial
in the realization of cultural values, so is the conclusion. 相似文献
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It is now sixteen or seventeen years since I saw the Queen of France, then the Dauphiness, at Versailles. … Little did I dream that I should have lived to see disasters fallen upon her in a nation of gallant men. … I thought ten thousand swords must have leaped from their scabbards to avenge even a look that threatened her with insult. But the age of chivalry is gone. That of sophisters, economists, and calculators, has succeeded; and the glory of Europe is extinguished for ever. 相似文献
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