Mr Shuvabrata Saha is an Associate Professor in the Department of Accounting and Information Systems (AIS) at Comilla University. Mr Saha has finished his Graduation and post-graduation in Business Administration from Chittagong university. Previously he served at East Delta University and UITS, two prestigious private universities of Chittagong. After that, he joined Comilla University on 20 January 201. He has been promoted to Associate Professor in the AIS Department since June 2021. Now Mr Saha is on study leave to seek a PhD from the Department of Accounting and Information systems, University of Dhaka. Saha’s research interest includes Public Sector Accounting, Local Government, Taxation, Financial reporting etc. Renowned national and international publishers have published his articles. In addition, Mr Saha has participated in a few national and international conferences.