Purpose: As the federal government has retreated from taking a dominant role in encouraging implementation of common K-12 standards, states and districts have moved to fill this education policy vacuum. This study aims to understand how state and district leaders are navigating this new policy environment. Research Methods/Approach: Drawing upon 47 interviews with state and district administrators conducted in 2016 and 2017, we used deductive coding based on a policy attributes theory to examine the co-occurrence of codes for specificity, consistency, authority, power, and stability. Throughout this process, we assessed interrater reliability through paired coding, research team discussions, and recoding to uncover broad themes. Findings: We identify the concept of "smart power" as a ubiquitous mechanism that leaders are utilizing to balance buy-in (authority) and accountability (power). We find that this balance remains precarious and highly dependent upon local political contexts. Smart power can allow for more thoughtful and sustainable implementation strategies that increase teacher support for these policies--or it can become a rhetorical device without substantive change. Implications: We reveal the enduring appeal of accountability policies even when administrators express reservations about falling back on the legacy of No Child Left Behind. These findings hold broad relevance for the implementation of K-12 standards moving forward, particularly as states consider how to build legitimacy and buy-in toward new and revised standards-based policies in the wake of the pandemic.