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Considering information processing theory, this study aims to examine how big data analytics (BDA) mediates the influence of e-procurement coordination (EPC) and e-procurement transactional (EPT) applications on transparency and accountability (TA) in the procurement processes of firms within the United Arab Emirates' private sector. Furthermore, it investigates the moderating role of information processing capabilities (IPCs) in the relationships among EPC, EPT and BDA to clarify their collective impact on enhancing TA and procurement performance.

Data were collected from procurement and information technology professionals in the UAE’s private sector through a Web-based survey. Established scales were used to assess e-procurement, BDA, TA, procurement performance and IPCs. Data were analyzed using partial least squares structural equation modeling.

Integrating e-procurement with BDA demonstrates the potential to improve TA and procurement performance in the UAE’s private sector. BDA is positively associated with EPC and EPT applications use, contributing to increased procurement TA and enhancing overall procurement performance.

Organizations can enhance procurement TA by adopting e-procurement and BDA technologies.

This study identifies the mediating role of BDA in the relationship between e-procurement and procurement TA. In addition, it investigates the moderating role of IPCs in the relationship between e-procurement and BDA.