The main purpose of an organization is to achieve sustainable competitive advantage. Competitive advantage includes a set of factors or capabilities that always enable the organization to perform better than competitors. In other words, competitive advantage is a factor or a combination of factors that makes an organization much more successful than other organizations in a competitive environment and competitors cannot easily imitate it. Therefore, in order to achieve a competitive advantage, an organization must pay attention to its external position and internal capabilities. To achieve a competitive advantage, it is necessary to make important and key decisions at the right time and place. For this purpose, a strategic decision-making model with its dimensions and components should be provided in order to make key and strategic decisions by knowing it. The main goal of this research is to investigate and present a strategic decision model to achieve a competitive advantage in the Ministry of Finance of IRAQ. For this purpose, a mixed research method has been used. In this study, the qualitative research method is first used and then the quantitative method will be implemented. In the qualitative phase of the research, the theme analysis method was used. Using this method, the data obtained from the interview has been analyzed and primary codes, organizing themes and macro themes have been extracted and presented. In the quantitative phase, using a questionnaire and through statistical analysis software, the model extracted from the research was tested and its validity was measured. In the qualitative phase, the sample of the research included 17 managers and policy makers in the research area, which was continued until the theoretical saturation of the sampling by the snowball method, and in the quantitative phase, the sample included 70 managers, and the data was collected and analyzed using the census method. The final model included 132 primary codes, 12 organizing themes and 4 macro themes.
