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Abstract This study aims to develop a strategic framework to support competitive advantage based on the consensus among managers of accounting services in relation to the set of elements of the theoretical perspective of Porter and Dynamic Capabilities (DCs). The study is descriptive, with quantitative analysis, with a sample of 38 companies that provide accounting services, whose answers were obtained mainly from owners, directors, managers, supervisors and coordinators with decision-making power. The results presented a consensus among the professionals of companies that provide accounting services in view of the complementarity between the Theories. In addition, the results present some leveling in the face of differentiation strategies in the Alto Vale do Itajaí market. With this, it was concluded that there was no predominance of consensus of the internal practices of the organizations on any of the two theoretical models analyzed in this study, we highlight the complementarity between the Theories, which would be established in the vision of external and internal elements for making strategic decisions, so a management model was developed to support the competitive advantage based on the basic theories of the present study. Author Biographies Rodrigo Rengel, Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina. Address: Rua Jornalista Tito Carvalho, nº 101, bloco C1, apto 202 | Carvoeira | 88040-480 | Florianópolis/SC | Brazil. Marino Luiz Eyerkaufer, Universidade do Estado de Santa Catarina Universidade do Estado de Santa Catarina. Address: Rua José Bonifácio, nº 263 | Bela Vista | 89140-000 | Ibirama/SC | Brazil. Darci Schnorrenberger, Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina. Address: Rua Jornalista Tito Carvalho, nº 247, bloco A10, apto 14 | Carvoeira | 88095-360 | Florianópolis/SC | Brazil. References Albanese, D. E., Briozzo, A., Argañaraz. A., & Vigier, H. (2013). Determinantes de la tercerización del servicio de información contable en las PYMEs: el caso de la Argentina. Revista de Administração Mackenzie, 14(5), 201-229. DOI: https://doi.org/10.1590/S1678-69712013000500008

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