Exploring the Drivers of Environmental Management Accounting and Environmental Performance: Empirical Evidence from Elbasan Region, Albania

Authors

  • Marsel Sulanjaku Lecturer, Department of Finance and Accounting, Faculty of Business and Law, “University of Elbasan, Aleksandër Xhuvani”, Albania.
  • Valbona Ballkoci Lecturer, Department of Finance and Accounting, Faculty of Business and Law, “University of Elbasan, Aleksandër Xhuvani”, Albania.

DOI:

https://doi.org/10.32479/irmm.23585

Keywords:

Regulatory Pressure, Customer Influence, Moral and Social Responsibility, Environmental Performance

Abstract

The present study aims to explore the relationships of internal and external drivers  influencing the adoption and implementation of environmental management accounting (EMA) in the manufacturing companies located in Elbasan, one of  the major industrial zones of Albania. The research specifically investigates the effects of customer influence (CI), regulatory pressure (RP) and firm’s moral and social responsibility (MSR) on EMA. The research further, explores the impact of EMA on environmental performance (EP). This study tested the proposed hypotheses in the research model utilizing the data collected from 301 participants, accountants and senior officers employed in manufacturing companies located in Elbasan. Structural Equation Modeling (SEM) was utilized to assess the collected data and to examine the complex relationships between the constructs. The finding affirms that customer influence (CI), regulatory pressure (RP) and firm’s moral and social responsibility (MSR) have a significant and positive effect on environmental management accounting (EMA). Furthermore, the results confirm that EMA has a significant role in increasing the environmental performance (EP) of manufacturing companies located in Elbasan. This study provides significant empirical contribution in assessing the adoption of environmental management accounting (EMA) in an emerging economy such as Albania, where similar research remains limited. 

Author Biographies

Marsel Sulanjaku, Lecturer, Department of Finance and Accounting, Faculty of Business and Law, “University of Elbasan, Aleksandër Xhuvani”, Albania.

Marsel Sulanjaku is a full time lecturer of Finance and Accounting Department, in the Faculty of Business and Law, at the University “A.Xhuvani” Elbasan, Albania. He has earned the PhD degree in accounting field, at “University of Tirana”, on July 2015. He has contributed to numerous national and international journals in the field of accounting research and holds the title Certified Public Accountant since 2010. He has attended different trainings on financial reporting, national and international accounting standards, organized by the associations in Albania. The author has assisted in different research projects financed by different national and international entities.

Valbona Ballkoci, Lecturer, Department of Finance and Accounting, Faculty of Business and Law, “University of Elbasan, Aleksandër Xhuvani”, Albania.

Valbona Ballkoci is a full time lecturer of Finance and Accounting Department, and the vice dean of the Faculty of Business and Law, at the University “A.Xhuvani” Elbasan, Albania. She has earned the PhD degree in Bank-Finance, at University “A.Moisiu”, on July 2016. She is a contributor to many international journals with financial analyses and researches. Valbona holds the title Certified Public Accountant since 2010. She has attended different trainings on financial reporting, national and international accounting standards, organized by the associations in Albania. Valbona has experience as a financial consultant in various companies, she has assisted in different research projects financed by Ministry of Culture, EU, UNDP, UNFPA etc.

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Published

2026-05-08

How to Cite

Sulanjaku, M., & Ballkoci, V. (2026). Exploring the Drivers of Environmental Management Accounting and Environmental Performance: Empirical Evidence from Elbasan Region, Albania. International Review of Management and Marketing, 16(4), 296–304. https://doi.org/10.32479/irmm.23585

Issue

Vol. 16 No. 4 (2026)

Section

Articles