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

Source: field survey, 2014.