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a frequent contributor, is professor of law at Valparaiso Law School in Valparaiso, Indiana. According to a survey conducted by the Prisoners and Community Together Institute of Justice in Valparaiso, Indiana, more than 32 programs in the United States provide some type of victim-offender mediation. Thirty-six percent of the survey respondents were CPAs, 20% were CMAs and the remainder held a variety of other accounting certifications, according to Karl Reichardt, CMA, an associate professor of accounting at the College of Business Administration, Valparaiso University, Valparaiso, Indiana, who conducted the survey with David L. |
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