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