In the modern pedagogy, educational values are advocated, which are determined by public education policies through the document National Curriculum for Early and Preschool Education (2015), which are: knowledge, identity, humanism and tolerance, responsibility, autonomy and creativity. This paper examines the opinion of kindergarten teachers on the importance they attach to educational values as a predictor of the quality of the educational process and the culture of the institution of early childhood and preschool education. The opinion of the educators in the Split-Dalmatia County was surveyed on a sample of 162 respondents. The measuring instrument Questionnaire of educators` opinion on the educational values was constructed and based on the relevant literature. Descriptive data analysis found that kindergarten teachers put less significant on having toys separated for girls and boys (M=2,3; SD=1,267), and the highest in assessing the nurturing of friendly relations among children (M=4,82; SD= 0,40). Respondents also singled out the most important values: ensuring equal conditions for all children (M=4,72;SD= 0,551), nurturing empathy among children (M= 4,77; SD= 0,463), providing support to the child by kindergarten teachers (M=4,76; SD= 0,508), respect for diversity in children (M=4,76; SD= 0,508). Factor analysing led out five factors that can be interpreted as educators` focus on encouraging children`s development, democratic decision-making, individual approach to the child, documentation and the role of kindergarten teachers. There search found a statistically significant negative correlation between age and work experience with the assessment of another factor. The level of education of kindergarten teachers correlates with the assessment to the second, third and fourth factors, which may indicate how kindergarten teachers strive for the values of the modern curriculum. The quality of institutional early childhood and preschool educations conditioned by many visible and latent factors. As the early childhood and preschool educations was of good quality according to the European Quality Report (2019), the quality of structure, the quality of the educational process and the quality of the outcomes are required. The quality of the educational process and the quality of out comes fall under the culture of the institution and are based on values (Bouillet, 2018).