Comparative analysis of Russian legislation provisions of educational institution report generation and international standards of disclosure of non-profit organizations information

Abstract

Purpose: the role of public reporting cannot be overstated, because it is a tool to improve the efficiency of result-oriented management. It allows forming an opinion about the activities of an educational institution, providing an understanding of the problems of the education system in general and the certain institution in particular, identifying the ways of development. The public reporting facilitates elimination of the deficit of reliable information based on the needs of different influence groups and thereby it is an information base for making decisions about the way of insiders’ interaction with the educational institution. In this regard, it is necessary to select the interests of various stakeholders and to analyze their relevance for the formation of the educational institution public reporting. Discussion: definition of stakeholder groups, identifying their interests, assessment of the interest impact on the formation of the educational institution reporting. Result: the role of the public reporting, its functions and tasks for making decisions of the interaction of various user groups with the educational institution.