“…A broader review of literature also reveals numerous potential factors that account for the non-achievement of VfM in public projects. For instance, Dza et al (2013) reported the lack of consideration of VfM in public contracts, Barr and Christie (2015) indicated the lack of methodological guidance for achieving VfM, Jackson, (2012) identified the lack of data for VfM assessment and Wu et al (2008) reported the issue of governments initiating projects without sufficient funding arrangements. Also, poor procurement strategies (World Bank, 2016), contracts subjected to delays (Crown Agents, 1998), mismanagement of funds by responsible agencies (Audit Service of Ghana, 2017, 2016), the manipulation of VfM assessment results to post justify already decided projects (Europe PPP Expertise Centre, 2015), lack of incentives in government contracts (Hughes et al , 2007), the effect of poor stakeholder engagement (Ankukumah, 2017) and the impact of some macroeconomic variables (inflation, interest rate and exchange rate) on construction projects (Oladipo and Oni, 2012) are some factors that account for the non-achievement of VfM in construction projects.…”