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The purpose of this paper is to study the extent of use, the level of perceived managerial merit and the relationships between use and perceived managerial merit of CPA-models. A literature review identifies five CPA-models: profitability models ØYVIND HELGESEN, HELGE MYKKELTVEIT SANDANGER AND JOAKIM SANDBEKK | MODELLER. FJORDANTOLOGIEN 2019 114 of individual customers, customer segment models, customer lifetime models, customer valuation models, and models of customers as investments. In addition, CPA at an overall level (holistic notion) is analysed. At this level, perceived potential managerial merit is included in addition to use and perceived managerial merit. The context is large Norwegian companies. A total of 437 companies were invited to answer a questionnaire, of which 171 participated – a response rate of about 39%. There seems to be interaction effects between use and perceived merit, the higher the use, the higher the perceived merit and vice versa. Regarding all the five CAP-models, positive relationships are found between use and perceived merit, however, the strengths of the relationships are highest for customer segment models and profitability models of individual customers. However, the findings indicate that profitability models of individual customers have the strongest relationship with perceived managerial merit and perceived potential merit at the overall level. Another result indicates that managers have problems distinguishing between the following CPA-models: customer lifetime models, customer valuation models and customers as investment models. The paper discusses the findings, addresses managerial implications, makes suggestions for further research and offers a conclu-

5. The use and perceived managerial merit of customer profitability models in Norway