Owner power, deliberate strategy formulation, and strategic management accounting

• Antonius Singgih Setiawan, Rahmawati Rahmawati, Djuminah Djuminah, Ari Kuncara Widagdo Fakultas Ekonomi Bisnis Universitas Sebelas Maret, Indonesia

Palabras clave: Owner Power, Deliberate Strategy Formulation

Resumen

This research was conducted to identify the correlation between
hotel owner power over the strategy formulation preference and the
implementation of strategic management accounting, with the
application of the sequential mixed-method approach. In the qualitative
phase, 11 hotel managers and 2 hotel owners were interviewed. The
result of the research demonstrates that a no controlling owner power
will promote deliberate strategy formulation and the implementation of
strategic management accounting. In conclusion, the preference of
deliberate strategy formulation will promote the implementation of
strategic management accounting on a larger scale.