Global Strategy and consolidates and builds on knowledge candidates have gained in the other subjects: In an increasingly complex business environment characterised by change, uncertainty and escalating competition, the disciplines of strategy and leadership have become critical to successful organisational performance. The aim of this subject is to link the knowledge expected of the future finance professional to the concepts of strategy and leadership. The future finance professional is expected to use a range of technical information to make decisions for the future of the business within an ethical framework of operation. This subject demonstrates that accounting information, ethics, strategy and leadership are applicable to finance professionals, in a global context and in diverse organisational settings. The subject materials address the needs of candidates operating in different international markets in varying roles, including content on current and emerging technologies and emerging business models.