Assessing the Impact of Environmental Management Accounting on Green Human Resource Management and Green Organizational Behavior. Empirical Evidence from Albanian Hotel Industry

While environmentally sustainable practices have become widely integrated in organizations around the world, their implementation in Albanian companies is still in its early stages of adoption. This study aims to investigate the implementation initiatives and the relationship among environmental management systems in the Albanian hotel industry. Specifically, this study explored the relationship between environmental management accounting (EMA), green human resource management (GHRM) and green organizational behavior (GOB). In addition, the direct relationship between GHRM and GOB was investigated. To fulfill this objective a survey was conducted among 328 employees associated with the hotel industry, representing a core component of Albanian hospitality sector. Structural equation modeling (SEM) was utilized to examine the relationship between the specified constructs. The findings affirm the positive and direct impact of environmental management accounting (EMA) on both green human resource management (GHRM) and green organizational behavior (GOB) respectively. Additionally, the research confirms the direct and positive relationship between GHRM and GOB within Albanian hotel industry. This research provides an important groundwork for future explorations of environmental management systems within Albanian hospitality industry, where similar studies is limited.