The Interplay of Coercive Institutional Pressures, Environmental Attitudes and Perceived Behavioural Control in Adoption of Environmental Management Accounting Among Tanzania’s Manufacturing Firms

Environmental Management Accounting (EMA) facilitates firms’ ability to identify, collect, record and evaluate environmental information critical for informed decision-making. EMA adoption is vital in controlling environmental costs, fostering innovation in eco-friendly technologies/products, and improving overall environmental performance. This study examined the drivers of EMA adoption, focusing on the influence of Coercive Institutional Pressure (CP), the mediating role of environmental attitudes and the moderating role of Perceived Behavioural Control (PBC). Data were collected from 146 manufacturing firms in Tanzania and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) via SmartPLS v.4.0.9.5. Findings indicates that CP significantly and positively influences EMA adoption while environmental attitudes partially mediate this relationship. PBC positively moderates this relationship. For practitioners and policy makers study provides relevant recommendations on how to harness CP, foster positive environmental attitudes and enhance PBC, supporting EMA adoption in developing countries like Tanzania. Directions for future research are also discussed.