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- W4377014480 abstract "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 learning. Using survey data collected from 191 business units of medium- and large-sized Thai manufacturing and service firms, structural equation modelling demonstrates different patterns of results between an exploitation and an exploration context. As predicted, we find that costing system design choices are mediating mechanisms only in the context of exploration. More specifically, an exploration orientation is related to more complex costing systems, which, in turn, results in greater usage of the subsequent cost information for decision making. Similarly, costing system diversity also operates as a channel enacting a link between exploration and cost information usage for both decision making and control. For exploitation, we find a significant direct positive effect on cost information usage for decision making as well as for control. By providing insight into antecedents and consequences of costing system design choices, our study complements prior costing research as well as studies on management control practices across different innovation modes." @default.
- W4377014480 created "2023-05-19" @default.
- W4377014480 creator A5022427155 @default.
- W4377014480 creator A5026623153 @default.
- W4377014480 creator A5071802729 @default.
- W4377014480 creator A5084484502 @default.
- W4377014480 date "2023-05-01" @default.
- W4377014480 modified "2023-10-17" @default.
- W4377014480 title "Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?" @default.
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