Several months ago, my office accumulating material which had particular significance in the area of Planning, Programming, Budgeting Systems because of its potential use as a tool of fiscal accountability in the field of education. As we searched into the information available on the application of this subject in education, it became increasingly difficult to see any relationship between the proposed programs and fiscal accountability. It was apparent after a study of the methods proposed for use by the schools for accountability purposes that fiscal accountability was being minimized and the techniques were being promoted for achieving behavioral objectives.

Cal Leg -The Acquisition of Knowledge-Programmed Conditioned Responses-Robert Burke-1971