ABSTRACT 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.

中文翻译：

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估值实践中的复杂性：对估值师对荷兰房地产市场中任务复杂性的看法的调查

摘要本文的目的是通过探索荷兰商业估值实践中任务复杂性的体现来研究估值师的判断行为。为此，我们采用了扎实的理论方法，并与荷兰各地的高级估值专家进行了18次深度访谈。我们的发现表明，在商业评估实践中存在情景任务复杂性的强烈存在，因为与在小型评估团队或自雇评估师中工作的同行相比，在大型评估团队中工作的专业人员在整个商业评估实践中都感知到任务复杂性的不同要素。此外，用于处理任务复杂性的应对策略也因评估者的类型而显着不同。从我们的数据中，我们推导出了评估师在其中进行操作的三种任务环境构造，它基本上代表了客户所需的各种专业标准水平以及为满足客户标准而组成的组织机构。这样，我们发现任务环境设置与任务复杂性的感知高度一致。商业房地产估价业务中情景任务复杂性的存在表明需要定制专业估价师的开发计划，以帮助估价师在估价实践的不同阶段处理任务复杂性，从而有助于提高估价师的判断能力。