Variable: process-coding-system-alist

Alist to decide a coding system to use for a process I/O operation.
The format is ((PATTERN . VAL) ...),
where PATTERN is a regular expression matching a program name,
VAL is a coding system, a cons of coding systems, or a function symbol.
If VAL is a coding system, it is used for both decoding what received
from the program and encoding what sent to the program.
If VAL is a cons of coding systems, the car part is used for decoding,
and the cdr part is used for encoding.
If VAL is a function symbol, the function must return a coding system
or a cons of coding systems which are used as above.

See also the function `find-operation-coding-system'.