Non-financial Reporting and Performance in Pre-university Education

Abstract

Education has been and remains a fascinating and sensitive subject, involving: learners, teachers, the family and the community. Education defines, individualizes and prioritizes individuals. Sustainability in any field of activity is defining, and the efficient management of the educational process is the basic condition to generate performance. This paper diagnoses non-financial reporting segments in pre-university education (orientation towards tertiary education, baccalaureate promotion, communication and public transparency), considered by new significant complements of the financial-accounting dimension in defining and assessing performance, in a context imposed by the complex transformations of today’s society. The approach is desired to be an argument for the need to resort to governance in pre-university education and not only.

Keywords

• non-financial reporting
• pre-university education
• performance