Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control? Ghent University University of Antwerp
This study investigates the mechanisms that link strategic orientation to choices regarding the purposes of cost information use. We do so by examining whether costing system design choices regarding complexity and diversity mediate the relationships between an exploitation or exploration orientation and cost information usage for decision making and control. Our hypotheses are mainly based on information-processing theory and organizational ...