SOCIAL INFORMATION DISCLOSURE BY PUBLIC EDUCATION SECTOR: A CASE STUDY OF LITHUANIAN SCHOOLS

Abstract

The paper presents the overview of the main peculiarities of social disclosure in the Lithuanian public education sector using case study analysis while most scientists focus only on private organizations. The purpose of the paper is to investigate the social information disclosure considering its structure and content in the Lithuanian educational institutions.

One of the most important roles of the public education sector is the guarantee of society’s development, which also means the guarantee of economic development. This article examines the aspects of social disclosure in the public education sector on the basis of social responsibility’s areas of assessment. A case study has been used for the particular educational institutions – the schools. The data collection for the cases has been done by the authors through questionnaires with relevant persons of schools.

Though the public education sector is not profit-making, social accounting and reporting is low. The paper’s results present the content and structure of the disclosed social information in schools.

The findings may serve to improve practically the structure and content of the disclosed social information in schools.

DOI: http://dx.doi.org/10.5755/j01.em.18.2.4581