1. Department of Agricultural Finance and Cooperatives, Faculty of Agricultural Economics and Rural Development, Bangabandhu Sheikh Mujibur Rahman Agricultural University, Gazipur City, Bangladesh
2. Department of Agricultural Finance and Banking, Faculty of Agricultural Economics and Rural Sociology, Bangladesh Agricultural University, Mymensingh, Bangladesh
3. Department of Accounting and Information Systems, Patuakhali Science and Technology University, Dumki, Bangladesh
4. Institute of Food and Resource Economics, University of Copenhagen, Copenhagen, Denmark