This research was conducted to identify the correlation betweenhotel owner power over the strategy formulation preference and theimplementation of strategic management accounting, with theapplication of the sequential mixed-method approach. In the qualitativephase, 11 hotel managers and 2 hotel owners were interviewed. Theresult of the research demonstrates that a no controlling owner powerwill promote deliberate strategy formulation and the implementation ofstrategic management accounting. In conclusion, the preference ofdeliberate strategy formulation will promote the implementation ofstrategic management accounting on a larger scale.