Budget Slack in the Era of Big Data: A Systematic Review Based on Interdisciplinary Perspectives

Shujun Sheng ()
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Shujun Sheng: Shanghai Normal University Tianhua College, School of Business

A chapter in Proceedings of the 2026 5th International Conference on Big Data Economy and Digital Management (BDEDM 2026), 2026, pp 34-45 from Springer

Abstract: Abstract This study presents a systematic review of the literature on budgetary slack in the context of the big data era. Building upon the PRISMA methodology, 87 peer-reviewed articles published between 2000 and 2024 were analyzed. The review highlights three emerging theoretical streams—agency theory, behavioral decision theory, and data governance perspectives—and identifies their respective interpretations of budget slack in light of digital transformations. The findings reveal that while traditional frameworks dominate the discourse, the integration of technological, ethical, and governance-oriented perspectives remains insufficient. Additionally, the concept of budgetary slack has not been sufficiently reconceptualized in the context of real-time data analytics and algorithmic control. This paper proposes a unified analytical framework to bridge theoretical gaps and recommends future research directions that embed data ethics, machine learning, and behavioral biases into budgeting research. The review offers a foundation for scholars and practitioners to understand how digitalization reshapes budgetary slack and managerial discretion.

Keywords: Budget Slack; Big Data; ESG Governance; Algorithmic Control Behavioral Accounting (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-640-1_4

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DOI: 10.2991/978-94-6239-640-1_4

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