Abstract This research provides a proposed model which is depended on accounting information and aims to achieve the sustainable competitive advantage for firms. The firms are interested in achieving the sustainable competitive advantage that ensures their survival and growth, through the modification of the strategies adopted whenever Situational circumstances require that. This research identifies the determinants that a firms must own to be able to make such modifications or changes. It also provides an accounting measure of the determinants of a firm's strategy modification which provide information on the available possibilities (strategic resources), and the available capacities which (managerial efficiency) as well as strategic flexibility, that enable the firm to make appropriate strategic decisions on modifying or changing the strategies adopted, In order to ensure continuous adaptation of the firm with rapid and successive environmental changes. The researcher has developed a proposed electronic program to complete this accounting measurement of electronics based on high quality accounting information, resulting in accurate measurements to be used in building the proposed model. The researcher used the Field Study as a research method to collect the data needed to test hypotheses on the field and to examine the efficiency, effectiveness of applying the proposed model for measurement, and efficiency, effectiveness of the measurement program presented as well as the efficiency and effectiveness of the model of Achieving Sustainable competitive advantage. The researcher also uses Interviews and Questionnaire as a tool for collecting data from the selected sample to represent the study society. This research found that the ability of the firm to modify or change strategies depends on its having Strategic Resources and Managerial Efficiency and Strategic Flexibility that will help them adapt at a speed comparable to the speed of environmental change. If these measurements are measured through an electronic program is based on high quality accounting information. The accounting measurement was more accurate, The study also found that modifying the strategy of the firm with accuracy and timing leads to achieve the sustainable competitive advantage.