Abstract
The purpose of this study is to contribute to the area of strategic management accounting (SMA), particularly Customer Accounting (CA) Information by explaining the firms’ size effect on the extent of usage of CA information in Jordanian service companies. The population for this study was all services companies that listed in Amman stock Exchange in 2010. Using one-way ANOVA, the results of the study indicated that only the use of one CA information dimension (lifetime customer profitability analysis) showed significant differences across the firms’ size. However, the extent of usage of the remaining CA information dimensions shows no significant differences across the firms’ size.

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