The purpose of the study was to examine teachers' perceptions of the impact of high stakes testing on instructional content, instructional strategies, motivation and morale, and pressure to improve student performance in relation to their views on accountability. It also sought to identify teachers' perceptions of the effect of high stakes testing on students with learning disabilities. A correlation research design was used to investigate teachers' perceptions. Seventy-two (N = 72) fourth and eighth grade general and special education teachers from high and low performing school districts in Louisiana completed a survey. The research questions were: (1) What are the differences in teachers' perceptions of the impact of high stakes testing on instructional content, instructional strategies, motivation and morale, and pressure to improve student performance? (2) Does a relationship exist between teachers' perceptions of the impact of high stakes testing and their views on accountability? And, (3) Do differences exist in teachers' perceptions of the effect that high stakes testing has on students with learning disabilities? Findings from this study revealed mixed results for research question one in that significant differences were found in teachers' perceptions of the impact of high stakes testing on instructional content based on district level performance. However, there were no statistically significant differences in teachers' perceptions for instructional strategies, motivation and morale, and pressure to improve student performance. Mixed results were also found for research question two. There was a relationship in teachers' perceptions of the impact of high stakes testing on instructional content, motivation and morale, and views on accountability but there was no relationship in teachers' perceptions of instructional strategies, pressure to improve student performance, and views on accountability. Interestingly, the results for research question three indicated no statistically significant differences in teachers' perceptions of the effect of high stakes testing on the performance of students with learning disabilities. Recommendations are provided for future research on teachers' perceptions of high stakes testing that focus on how effectively teachers are implementing the mandates of NCLB and IDEA in relation to the performance of students with learning disabilities on high stakes tests. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]