The application of a social theory perspective to an analysis of the concept of restructuring is the purpose of this report. Restructuring is a conjunctive concept that involves changes in a school district's pattern of rules, roles, relationships, and results. A systemic viewpoint examines the reciprocal interactions between structure and process that influence program effectiveness. Examples are presented to illustrate how different goals require different patterns of rules, roles, and relationships. Successful restructuring necessitates the consideration of all systemic components for the implementation of cultural rather than organizational change. (5 references) (LMI)