This study is a technical-behavioral analysis of an accountability program based on the planning programming budgeting system (PPBS). The purpose of the study was to develop a model that school systems can use in implementing accountability systems. The project explored the idea that when formal management systems are introduced into schools, they ignore individual reactions and thus elicit resistance. Questionnaires were distributed to teachers, administrators, and support staff in a school district. The report suggests that, in addition to understanding the dynamics of school operations, administrators need to study the implementation of accountability systems to help future school planning. (Author/LD)