The modulation of the intersubband absorption coefficient of the heterostructure of Al_(1-y)In_yN/Ga_(1-x)In_xN with the optimum well width of 1.5 nm is investigated theoretically. The change of the intersubband absorption coefficient significantly increased as a function of the applied electric field. When taking into account the non-equilibrium optical phonon accumulation model, the scattering energy rate between electrons and an LO phonon as a function of the hot electron temperature is less than that without taking this model into account. The modulation of the intersubband absorption taking into account the non-equilibrium optical phonon accumulation as a function of the applied electric field compared with that without taking into account this model is also studied. Due to the changing rate of the optical phonons with the wave vector q, the modulation of the intersubband absorption with the non-equilibrium optical phonon accumulation is higher than that without non-equilibrium optical phonon accumulation.