# Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?

> Research article (Management Accounting Research, 2023) · cited 10× · AI/ML

**Wikidata**: [openalex:W4377014480](https://www.wikidata.org/wiki/openalex:W4377014480)  
**Source**: https://4ort.xyz/entity/do-costing-system-design-choices-mediate-the-link-between-strategic-orientation-and-cost-information-usage-for-decision-