As far as theoretical study of administration, similarly, Wilson and Goodnow argued that there is distinction between politics and administration, where politics is about policy making in legislative level, while administration is policy implementing in executive level. Differently, Wilson emphasized businesslike approach used in public administration. Hierarchical structure makes the best efficiency. Goodnow emphasized the relationship between legislative and administration. Goodnow emphasized the importance of legislative, while White stated that administration is based on management rather than law and that administration is the heart of modern government.
Willoughby distinguished administration from executive. He stated that there are five classes of governmental powers. The executive function is political. The administrative function is putting into effect. Administration is separated from executive.
Appleby thought that public administration is policymaking. Different from the former scholars, James Svara and Michael Harmon disagreed politics-administration dichotomy. They emphasized that complemental relationship between politicians and administrators could make the best government.
Frederick Taylor and Luther Gulick studied on the science of management practically. Both of them emphasized the importance of division and management of labor. Taylor emphasized the most important thing in administration is efficiency, which is produced by evolution with consensus reached among workmen and employers. Gulick emphasized that limitation of space and time, different human nature, and specialization caused division of labor inevitably. The most important thing in managing labors is coordinating. Administrators play the most important role in administration. They are required to confront the limitations, which include workload, technology and subdivision, brought by division of labor.