This paper provides variables and a framework for evaluating empirically the strategic performance of information systems which are used to obtain competitive advantage. Three variables are extracted from preceding studles and tested using empirical data, which can be used for measuring the strategic performance of information systems empirically. These are user functionality of customer resource life cycle, value activity efficiency and contribution to organizational performance. The framework identifies four phases in regular sequence: considering contextual factors, selecting variables to measure, selecting methods of measurement, and interpreting measurement results. This model suggests the contingency approach to find the effective measurement programs.