Contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society, accounting and sustainability) and the ability to critically evaluate such theories and evidence
| Cognitive skills Analysis, judgement, attention to detail |
Generic competencies |
| Personal capabilities Decisiveness, organisational sensitivity |
Technical ability |
| Business awareness Organisational understanding, financial awareness, commercial awareness |
Practical elements Professional expertise |
Theories and empirical evidence concerning financial management, risk and the operation of capital markets (in cases of degrees with significant finance content).
| Cognitive skills Analysis, judgement, attention to detail |
Generic competencies |
| Personal capabilities Decisiveness, organisational sensitivity |
Technical ability |
| Business awareness Organisational understanding, financial awareness, commercial awareness |
Practical elements Professional expertise |
A capacity for the critical evaluation of arguments and evidence
| Cognitive skills Analysis, judgement, attention to detail |
Generic competencies Listening, questioning |
| Personal capabilities Decisiveness, creativity, initiative |
Technical ability |
| Business awareness | Practical elements Professional expertise |
Analyse and draw reasoned conclusions concerning structured and, to a more limited extent, unstructured problems from a given set of data and from data which must be acquired by the student
| Cognitive skills Analysis, judgement, attention to detail, planning and organising |
Generic competencies |
| Personal capabilities Decisiveness, initiative, achievement orientation |
Technical ability |
| Business awareness | Practical elements |
The ability to locate, extract and analyse data from multiple sources, including the acknowledgement and referencing of sources
| Cognitive skills Analysis, judgement, attention to detail, planning and organising |
Generic competencies |
| Personal capabilities Decisiveness, initiative, achievement orientation |
Technical ability |
| Business awareness | Practical elements |
Capacities for independent and self-managed learning
| Cognitive skills | Generic competencies Life long learning and development |
| Personal capabilities | Technical ability |
| Business awareness | Practical elements |
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