1. Departmentof Agricultural Finance and Cooperatives, Faculty of Agricultural Economics and Rural Development Bangabandhu Sheikh Mujibur Rahman Agricultural University Gazipur Bangladesh
2. Policy Research Institute of Bangladesh Dhaka Bangladesh
3. Department of Accounting and Information Systems Patuakhali Science and Technology University Patuakhali Bangladesh
4. Department of Agricultural Finance, Faculty of Agricultural Economics and Rural Sociology Bangladesh Agricultural University Mymensingh Bangladesh