Deviations between Contract Sums and Final Accounts: The Case of Capital Projects in Ghana

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descent="-2856" horiz-adv-x="358" vert-adv-y="358"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,67.792,3.784)"><path d="M504 89L488 119C453 85 428 69 416 69C408 69 405 75 412 102L462 304C492 438 460 451 436 451S388 441 356 423C311 397 229 336 170 256H168L189 340C208 418 200 451 177 451C144 451 82 413 24 352L40 322C65 345 98 369 108 369C114 369 119 363 112 335L28 -3L36 -12C54 -3 83 4 112 10C125 73 138 122 153 174C205 258 328 382 376 382C395 382 399 369 384 305L330 93C312 25 323 -12 351 -12C378 -12 439 21 504 89Z" id="g50-111"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="512" vert-adv-y="512"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,72.451,3.784)"><path d="M556 236V289H56V236H556Z" id="g54-33"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="611" vert-adv-y="611"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,78.011,3.784)"><path d="M389 0V32C297 38 291 46 291 118V635C234 613 175 595 109 583V556L161 554C203 552 207 547 207 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-175C18 -223 29 -260 41 -278H51C97 -198 207 -33 270 57L313 -165C328 -235 349 -261 376 -261S445 -244 510 -150L487 -127C444 -178 423 -186 411 -186C402 -186 398 -177 387 -130C371 -62 349 39 332 135C390 217 524 392 565 434Z" id="g113-244"></path><glyph.data ascent="3473" descent="-2876" horiz-adv-x="582" vert-adv-y="582"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,7.568,-5.741)"><path d="M414 144C384 79 371 75 317 75H135L276 221C367 316 408 376 408 465C408 570 327 635 237 635C179 635 131 609 100 575L42 494L67 471C94 510 138 565 205 565C277 565 321 517 321 435C321 348 258 270 195 195C146 137 88 81 33 26V0H411C423 44 433 88 446 135L414 144Z" id="g50-51"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="487" vert-adv-y="487"></glyph.data></g><g transform="matrix(.013,0,0,-0.013,16.146,0)"><path d="M531 285V335L57 550V494L473 310L57 127V71L531 285ZM531 -40V10H57V-40H531Z" id="g117-94"></path><glyph.data ascent="3473" descent="-2876" horiz-adv-x="587" vert-adv-y="587"></glyph.data></g><g transform="matrix(.013,0,0,-0.013,27.409,0)"><path d="M565 434L556 448L482 423L322 189L287 373C280 410 261 448 236 448C207 448 161 415 110 338L131 317C160 355 181 374 193 374C204 374 208 366 217 330C230 279 247 185 259 116L50 -175C18 -223 29 -260 41 -278H51C97 -198 207 -33 270 57L313 -165C328 -235 349 -261 376 -261S445 -244 510 -150L487 -127C444 -178 423 -186 411 -186C402 -186 398 -177 387 -130C371 -62 349 39 332 135C390 217 524 392 565 434Z" id="g113-244"></path><glyph.data ascent="3473" descent="-2876" horiz-adv-x="582" vert-adv-y="582"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,34.978,-5.741)"><path d="M414 144C384 79 371 75 317 75H135L276 221C367 316 408 376 408 465C408 570 327 635 237 635C179 635 131 609 100 575L42 494L67 471C94 510 138 565 205 565C277 565 321 517 321 435C321 348 258 270 195 195C146 137 88 81 33 26V0H411C423 44 433 88 446 135L414 144Z" id="g50-51"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="487" vert-adv-y="487"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,34.39,3.784)"><path d="M309 -142C211 -61 151 99 151 271S210 601 309 683L288 710C141 611 75 451 75 272V271C75 90 141 -72 288 -169L309 -142Z" id="g50-41"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="358" vert-adv-y="358"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,37.648,3.784)"><path d="M558 106L533 129C501 84 476 67 464 67C446 67 435 116 414 239C457 297 508 367 550 440L539 451L484 438C458 390 429 338 404 300H402C375 407 351 451 285 451C168 451 24 312 24 153C24 56 66 -12 132 -12C206 -12 284 64 345 156H347C367 24 386 -12 422 -12C457 -12 503 7 558 106ZM338 206C272 99 215 56 173 56C140 56 116 96 116 170C116 303 194 405 255 405C304 405 324 299 338 206Z" id="g50-223"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="582" vert-adv-y="582"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,42.945,3.784)"><path d="M381 704H317L48 -163H112L381 704Z" id="g50-48"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="429" vert-adv-y="429"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,46.853,3.784)"><path d="M414 144C384 79 371 75 317 75H135L276 221C367 316 408 376 408 465C408 570 327 635 237 635C179 635 131 609 100 575L42 494L67 471C94 510 138 565 205 565C277 565 321 517 321 435C321 348 258 270 195 195C146 137 88 81 33 26V0H411C423 44 433 88 446 135L414 144Z" id="g50-51"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="487" vert-adv-y="487"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,51.284,3.784)"><path d="M283 271C283 451 220 610 70 710L48 683C146 603 207 443 207 271S149 -59 48 -142L70 -169C220 -67 283 90 283 271Z" id="g50-42"></path><glyph.data ascent="3443" descent="-2856" horiz-adv-x="358" vert-adv-y="358"></glyph.data></g><g transform="matrix(.0091,0,0,-0.0091,54.542,3.784)"><path d="M309 -142C211 -61 151 99 151 271S210 601 309 683L288 710C141 611 75 451 75 272V271C75 90 141 -72 288 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Journal of Construction Engineering

fig1

Figure 1

Figure 1: Deviations between Contract Sums and Final Accounts: The Case of Capital Projects in Ghana 