1 The Impact of Business Intelligence on the Relationship between Big Data Analytics and Financial Performance: An Empirical Study in Egypt* Mostafa Zaki HUSSEIN 1 , Samhi Abdelaty DIFALLA 2* , Hussein Abdelaal SALEM 3 *Acknowledgements: This study is supported via funding from Prince Sattam Bin Abdulaziz University, project number (PSAU/ 2023/R/1444)” 1 First Author. Lecturer of Accounting and Auditing, Faculty of Commerce, Suez Canal University, Egypt. ORCID ID: 0000-0002-5207-017X. Email: dr.mostafazaki@yahoo.com 2 Corresponding Author. Assistant Professor, Department of Accounting, College of Business Administration Hotat Bani Tamim, Prince Sattam Bin Abdulaziz University, Saudi Arabia. [Postal Address: Al-Kharj 16278, Kingdom of Saudi Arabia] & Lecturer, Department of Accounting, Faculty of Commerce and Business Administration, Helwan University, Egypt . ORCID ID: 0000-0002-2176- 7548.Email: s.difalla@psau.edu.sa 3 Lecturer of Accounting and Auditing, Higher Institute of Marketing, Commerce and Information Systems, Egypt. ORCID ID: 0000-0003-1877-3768. Email: dr.husseinabdelaal@gmail.com Received: November 10, 2022 Revised: February 21, 2023 Accepted: ـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ ــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ Abstract: The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected , The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations’ financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance. Keywords: Business Intelligence, Big Data Analytics, Financial Performance JEL Classification Code: