This report discusses the outcomes of a study that sought to explore and discover how school administrators perceive the inclusion of children with disabilities into general education classrooms and what administrative processes they perceive are necessary to achieve inclusion in the context of reculturing. Nineteen administrators from four mid-sized school districts that formed a large metropolitan area were interviewed, including fourteen school principals, four assistant principals, and one special education administrator. Unlike theories that describe organizations as systems that gain strength in the interrelatedness of components, administrators described education as a series of categorical programs and/or parts that fall along a board continuum. For these administrators, the parts of the educational systems are adversarial and compete among themselves, with special education taking up a significant part of the education budget of school systems. Administrators viewed inclusion through a restructuring lens with its focus on changing how schools are organized rather than on the beliefs, values, and principles underlying current categorical structures. This view was shared by central administration bureaucracies which, although they mandate inclusion, do not relinquish their power to schools. Recommendations for change are made. (Contains 59 references.) (CR)