1. Department of Management, Jashore University of Science and Technology, Jashore 7408, Bangladesh
2. Department of Accounting and Information Systems, Jashore University of Science and Technology, Jashore 7408, Bangladesh
3. Department of Industrial and Production Engineering, Jashore University of Science and Technology, Jashore 7408, Bangladesh
4. Business Administration Discipline, Khulna University, Khulna 9208, Bangladesh