This study was conducted to explore variations in emphasis on teaching for higher-order thinking in secondary schools. Three explanations are considered: (1) conceptions of teaching and learning encourage teachers to pursue higher-order objectives primarily when teaching high-track students and advanced courses; (2) lack of adequate preparation to teach higher-order thinking; and (3) aspects of school organization discouraging teachers from pursuing higher-order objectives. Secondary teachers in 16 schools were asked to identify instructional goals for each of their classes. Scales, intended to capture the emphasis on higher-order objectives in math, science, social studies, and English, were constructed and evaluated. Findings revealed that math classes differ in instructional objectives because math teachers tend to differentiate objectives for different classes, while social studies classes vary primarily because of differences among teachers; school-to-school variation was exhibited in English and social studies, but not in math and science; the effect of tracking on higher-order objectives is powerful in all disciplines, but especially in math and science; and effects of teacher preparation and organization design were manifest in English and social studies, but not in math or science. Implications for policy and future research are considered. (Author/LL)