Graduates can demonstrate self-directed and independent learning, and employ analysis, reflection, and synthesis in the development of intellectual independence. They can communicate effectively through a variety of oral and written communication modes and media. They can identify and evaluate ethical dilemmas and provide reasoned alternatives for their resolution. Graduates can demonstrate the ability to develop, measure, analyse and communicate information about economic transactions and events in the global economy. They can demonstrate an understanding of the environment within which commercial organisations and accounting professionals must work and of the concepts and processes needed to protect, validate and attest to the integrity and reliability of accounting information. They will possess a linked foundational knowledge of business disciplines.