Today, the increasing growth of international companies and their tight competition to have more market share has created a very difficult environment for managers to make decisions. In such an environment where a mistake or wrong decision of company managers may lead to their permanent failure, having a competitive strategy is inevitable. The present research is the results of 59 researches out of 90 researches identified regarding the use of financial statement components in competitive strategy. The purpose of the research is to investigate the financial and accounting ratios and components effective on the competitive strategy in order to evaluate and compare the effect size of each of these factors. The research method used in this research is meta-analysis and its statistical calculations are done through CMA2 software. The findings of the research indicated the identification of 20 influential components in financial and accounting statements, which were used to measure their effect on competitive strategies using the standard index of average, standard deviation, sample size and significance level. The results of the research showed that the analysis of sensitivity and publication bias was favorable for the current research and all the identified components were effective on the competitive strategy with a significance level of 0.00. Also, the results showed that only the DSC index and the size of the company SIZE compared to the other components were effective. has had less