Business Studies is an academic subject taught in schools and at university level in many countries. Its study combines elements of accountancy, finance, marketing, organizational studies and economics. Business Studies is a broad subject in the Social Sciences, allowing the in-depth study of a range of specialties such as accountancy, finance, organisation, human resources management and marketing.Business management is an option for National and Higher qualifications. Both National 5 and Higher exams cover Understanding business, People, Finance, and Marketing and operations.