The purpose of this study was to gain more understanding about the perceptions of school business officials' "adequacy of performance" in skill areas and "role consensus" regarding three theoretical role groups: executive, manager, and technician. From a new web-based survey, the perceptual data of 169 superintendents and 182 school business officials employed by Iowa public school districts during the 2005-2006 school year were analyzed using Role Theory as the theoretical framework and the 25 Association of School Business Officials (ASBO) International Professional Standards sub-skill set areas as the content framework. The response rate was 55.3% for school business officials and 50.6% for superintendents;The distribution of proficiency ratings by both superintendents and school business officials about the performance proficiency of school business officials was skewed to higher proficiency ratings. Superintendents tended to select more "exemplary" proficiency ratings for their school business officials than school business officials selected for themselves with statistically significant differences (p < .000) between the two groups in each of the 25 skill areas. When the two respondent sample groups were merged and disaggregated by gender, male respondents selected significantly higher proficiency ratings than did females in each of the 25 skill areas. Superintendents and school business officials did not have statistically significant differences in their beliefs that school business officials should perform the job functions in each of three role groups: executive, manager, and technician;Theoretical recommendations for Role Theory, practical recommendations for professional development and policy makers, the future of school business officials in the age of accountability, and considerations for future study are shared.