Proceedings of the 2026 5th International Conference on Big Data Economy and Digital Management (BDEDM 2026)

<Previous Article In Volume
Next Article In Volume>

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

Authors
Shujun Sheng1, *
1School of Business, Shanghai Normal University Tianhua College, Jiading, Shanghai, China
*Corresponding author. Email: shengsj_1013@163.com
Corresponding Author
Shujun Sheng
Available Online 20 April 2026.
DOI
10.2991/978-94-6239-640-1_4How to use a DOI?
Keywords
Budget Slack; Big Data; ESG Governance; Algorithmic Control Behavioral Accounting
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.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 2026 5th International Conference on Big Data Economy and Digital Management (BDEDM 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
20 April 2026
ISBN
978-94-6239-640-1
ISSN
2352-5428
DOI
10.2991/978-94-6239-640-1_4How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Shujun Sheng
PY  - 2026
DA  - 2026/04/20
TI  - Budget Slack in the Era of Big Data: A Systematic Review Based on Interdisciplinary Perspectives
BT  - Proceedings of the 2026 5th International Conference on Big Data Economy and Digital Management (BDEDM 2026)
PB  - Atlantis Press
SP  - 34
EP  - 45
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-640-1_4
DO  - 10.2991/978-94-6239-640-1_4
ID  - Sheng2026
ER  -