@JournalArticle {3310,
	title = {Causes of unfavorable budget deviations and their constructs: the case of portuguese construction companies{\textquoteright} projects},
	journal = {Management Control Review},
	volume = {6},
	year = {2021},
	month = {2021-06-01 00:00:00},
	pages = {46-66},
	abstract = {
Construction companies are increasingly concerned with new strategic guidelines and ways of managing project budgets to improve their competitiveness and sustainability. In this line of thought, we sought to analyze the list of constructs that determine the causes of unfavorable budgetary deviations in the projects of Portuguese construction companies. For its development, quantitative research methods and techniques were adopted. The results presented in the study, show a high correlation between the five first order constructs (internal environment, external environment, time / delay, project complexity and project financing), based on the literature review, justify the understanding related to the identification of the factors that determine the causes of unfavorable budgetary deviations in the projects of Portuguese construction companies. It should be noted that the objectives set for this study were achieved by making complementary knowledge available in this area of research, not only in scientific terms, but also in practical terms.
},
	keywords = {Budget, Causes of unfavorable budget deviations, Construction companies, Structural equation model.},
	issn = {2526-1282},
	doi = {https://doi.org/10.51720/mcr.v6i1.4481 },
	url = {http://www.journals.ufrpe.br/index.php/managementcontrolreview/article/view/4481/482484148},
	author = {Mendes, C. and Couto, J. P. and Ferreira, J. V. and Mendes, E.}
}