Intellectual Skills

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By the end of their undergraduate courses of study students will be able to:

Critically evaluate arguments and evidence;
Analyse and draw reasoned conclusions concerning structured and unstructured problems from data which has been provided and from data which has been derived or acquired;Manage their own learning and be an independent learner;
Apply a broad rather than a narrow accounting constrained approach to the resolution of problems showing an appreciation of the behavioural, political, strategic and other considerations influencing decision makers.

In general:

At level 1 emphasis is placed on knowledge, understanding and application.

At level 2 greater emphasis is given to analysis and evaluation.

At level 3 the ability to undertake critical analysis is developed.

Bloom

Bloom's taxonomy of educational objectives