[…] there is a greater need for graduates to have the attributes of flexibility, initiative, creativity, analytic and critical skills and the ability to work with others both in a local and global context […] the skills of critical thinking, problem-solving and communication in accounting require a connection between theory and practice, an understanding of the business environment both global and local, and the ability to transfer skills across business contexts. Critical thinking requires an ability to analyse and evaluate, construct an argument, think independently and be conscious of professional responsibilities and an ethical dimension [bolding applied].