Research Article
Deviations between Contract Sums and Final Accounts: The Case of Capital Projects in Ghana
Table 3
Factors influencing the deviations between contract sums and the final accounts for capital projects in Ghana.
| S. number | Factors | Contractor | Consultant | Clients | Combined | Mean | Rank | Mean | Rank | Mean | Rank | Mean | Rank |
| 1 | Changes in design | 4.39 | 5 | 4.56 | 3 | 4.44 | 5 | 4.46 | 4 | 2 | Changes in the scope of work | 4.48 | 3 | 4.46 | 5 | 4.47 | 4 | 4.47 | 3 | 3 | Price fluctuation | 4.53 | 1 | 4.67 | 1 | 4.71 | 1 | 4.64 | 1 | 4 | Fluctuation in the market demand | 4.44 | 4 | 4.30 | 8 | 4.51 | 3 | 4.42 | 5 | 5 | Late material delivery | 4.51 | 2 | 4.61 | 2 | 4.59 | 2 | 4.57 | 2 | 6 | Bureaucracy in tendering method | 1.86 | 39 | 1.67 | 39 | 1.50 | 39 | 1.68 | 39 | 7 | Economic stability | 1.25 | 40 | 1.18 | 40 | 1.23 | 40 | 1.22 | 40 |
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Source: field survey, 2014.
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