Digital Financial Reporting

Patricia Benner created a model for the professional development of nurses in an American Journal of Nursing article, From Novice to Expert.  That model is generalized to other professionals and is summarized here: 

• Novice: Has no professional experience.
• Beginner: Can note recurrent meaningful situational components, but not prioritize between them.
• Competent: Begins to understand actions in terms of long-range goals.
• Proficient: Perceives situations as wholes, rather than in terms of aspects.
• Expert: Has intuitive grasp of the situation and zeros in on the accurate region of the problem.

This model is depicted graphically as the following:

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Here is another graphic related to moving from novice to expert.

Janet Salmons is an independent scholar and provides a pedagogy of book and chapter organization.  She points out that readers look for different types of knowledge:

• Factual: Basic terminology, major ideas and thinkers in the field.
• Conceptual: Interrelated principles and theories.
• Procedural: How-to steps.
• Metacognitive: Strategic and self-knowledge (awareness of one's own thought process; thinking about thinking).

This is summarized graphically here:

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Pedagogy is the science and art of education and learning theory.  Pedagogy is about creating an educational process that will lead to knowledge transfer to a learner. Andragogy is the art and science of teaching adults.  Open pedagogy is that set of teaching and learning practices only possible in the context of the free access and the "4Rs" (reuse, revise, remix, redistribute) permissions characteristic of open educational resources.

Pedagogy has to do with the strategy of how content is presented to the learner, the assets needed to present the content, creating a cognitive psychology based learning process, evaluation of the learning process, which yields feedback useful in preparing new content for learning:

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In order to teach a learner effectively, an understanding of the content to be taught plus a knowledge of how o teach is necessary.

(See slide 8 in the presentation)

Vanderbuilt University Center for Teaching provides a plethora of resources related to teaching.  I think I will use these resources to improve Mastering XBRL-based Digital Financial Reporting.