The master's thesis is based on the study of the usefulness of information from annual reports in the management of elementary schools. The main goal of the research is to identify the key information from the reports that are most important for principals in making decisions and understanding the current situation in their school. In addition to the analysis of financial data, historical and organizational aspects of Slovenian and Italian education are also included, especially the establishment of elementary schools and public institutions, the role of the principal as a school leader, and methods of financing elementary schools. The research methodology includes the collection of data using a survey questionnaire, which was then analyzed using statistical methods. The results of the research clearly show that information on cash flows, liabilities, receivables, expenses and income is crucial for principals, as this information enables the successful management of the school. The importance of understanding business accounting and accounting reports as a tool for better decision-making and understanding of what is happening at school is also emphasized. In addition to financial aspects, the work also includes an analysis of the historical and organizational frameworks of Slovenian education, including the process of establishing elementary schools and public institutions. The role of the principal as a key management member and the methods of financing primary schools and public institutions are reviewed. The overall results of this research can serve as a foundation for improving accounting processes in elementary schools and increasing the quality of principals' decision-making. By including historical and organizational aspects, the work contributes to a comprehensive understanding of the context in which principals make key decisions for the successful operation of elementary schools.
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