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Community service learning offers a unique and rewarding way for business students to reinforce communication capabilities while developing lifelong career and social skills. This article defines community service learning, dis cusses its importance to business as well as higher education, and describes three community service learning projects. Students in these projects taught elementary students, designed a computer system for a community nonprofit, and developed accounting systems for university divisions. In doing so, they enhanced their understanding of classroom theories and communication skills through service-learning.
Documents evidence of a loss of independence in the commercial appraisal industry in the USA. Utilizes a survey methodology to elicit the reactions of commercial appraisers to controlled scenarios of client pressure. This methodology was borrowed from established behavioural research that tested independent auditors for related independence agency issues. Results indicate significant valuation effects related to the amount of business a client brings to the appraisal firm, but no significant effect related to the size of the client‐requested value adjustment, or to the interaction of the amount of client business and the size of the requested value adjustment. Suggests that changes in fee structures and institutional reforms may be necessary to resolve the loss of independence.
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