BURNETT, JACK THOMAS; PHD

                         UNIVERSITY OF MISSOURI - COLUMBIA, 1983

                         EDUCATION, ADMINISTRATION (0514)
 

                         Purpose of the Study. The purpose of this study was threefold: (1) Identify factors in the change process
                         effecting school districts' adoption of accounting procedures recommended by the Missouri DESE, the
                         Municipal Finance Officers Association, and the Association of School Business Officials. (2) Make
                         recommendations to Missouri school districts regarding the implementation and on-going use of the
                         recommended accounting systems. (3) Make recommendations to the Missouri DESE and others
                         concerned with accounting procedures being utilized by Missouri public schools regarding ways in which
                         the adoption rate of the recommended accounting procedures might be accelerated. Procedures. Data
                         were gathered via semi-structured interviews. Four postulates were utilized as a framework in studying
                         the change process. (Postulate 1) The more open individuals and/or groups are to giving and receiving
                         new information, the more likely they will adopt new changes. (Postulate 2) Increased awareness of the
                         benefits or rewards which would result as a consequence of implementing a change will increase the
                         likelihood of the change being adopted. (Postulate 3) The more energy the change demands of
                         individuals and/or groups, the less probable is successful adoption. (Postulate 4) Without the utilization
                         of an appropriate diffusion strategy, the likelihood of widespread adoption of the innovation is reduced.
                         Findings. The first three postulates played a more important role in a school district's decision to adopt or
                         not adopt recommended accounting procedures than the fourth postulate. School personnel were not
                         dissatisfied with the 'old' accounting procedures. The absence of measurable benefits was seen as a
                         major influence in districts' decisions.

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