If you set this field to Yes, a user who is assigned one of the following roles: Cost accounting manager, Cost accountant, ...

If you set this field to Yes, a user who is assigned one of the following roles: Cost accounting manager, Cost accountant, Cost accountant clerk, and Cost object controller can view the report in the Cost control workspace.  If you set this field to No, only users who are assigned one of the following roles: Cost accounting manager, Cost accountant, and Cost accountant clerk can view the report in the Cost control workspace.