Shuvabrata Saha

Faculty Member image

Shuvabrata Saha

Associate Professor

Comilla University
Cumilla-3506, Bangladesh

shuva1984@gmail.com
01717619283

Mr. Shuvabrata Saha holds the position of Associate Professor in the Department of Accounting and Information Systems at Comilla University. Mr. Saha has obtained his BBA and MBA from the University of Chittagong. He has been employed at East Delta University and UITS, two prestigious private universities in Chittagong, for around one and a half years. He commenced his tenure at Comilla University in January 2011. He has occupied the role of Associate Professor in the AIS Department since June 2021. Mr. Saha is currently undertaking a PhD at the Department of Accounting and Information Systems at the University of Dhaka. Saha's research interests include Public Sector Accounting, Local Government, Taxation, and Environmental Accounting, among others. His publications have appeared in numerous esteemed national and international journals, including those indexed in the Web of Science and Scopus. Furthermore, Mr. Saha has participated in numerous national and international conferences. Mr. Saha has also completed three projects financed by the UGC. Mr. Saha was awarded the esteemed UGC PhD fellowship in 2020. He is enthusiastic and passionate about pedagogy, possessing approximately 16.5 years of expertise in higher education. He has moreover acted as a resource individual, imparting his knowledge to many university and college educators about the government accounting and budgeting framework of Bangladesh. His offered courses cover Government Accounting, Taxation Accounting, Project Management, Bank Management, Auditing and Assurance, Business Communication, Economics, among others. Mr. Saha is currently concentrating solely on research related to Public Sector Accounting. Additionally, Saha serves as a reviewer for a few reputable journals. He is also serving as President of the famous Accounting Club of his department. Mr Saha has also participated in more than twenty workshops, both online and offline, from reputed national and international training platforms on research methodologies, research software, OBE curriculum, and teaching etiquette. 

SSC Laksam Pilot High School Business Studies 1999
HSC Nawab Fayzunnesa Govt. College Business Studies 2001
BBA University of Chittagong Accounting & Information Systems 2005
MBA University of Chittagong Accounting & Information Systems 2006

University of Information Technology and Science (UITS), Khulshi, Chittagong., Bangladesh
Lecturer
August 2009 - April 2010


East Delta University, Agrabad, Chittagong., Bangladesh
Lecturer
May 2010 - January 2010


Comilla University, Bangladesh
Lecturer
January 2011 - May 2011


Comilla University, Bangladesh
Assistant Professor
May 2013 - June 2013


Comilla University, Bangladesh
Associate Professor
June 2021 - 2021


Published Articles:

  • Rahman, M. M., Saha, S., & Hoque, M. (2024). Unveiling the link between environmental management accounting, energy efficiency, and accountability in state-owned enterprises: An integrated analysis using PLS-SEM and fsQCA. Environmental Challenges14, 100832. (Scopus, CiteScore 11.7)
  • Uddin, K.K., Rahman, M.M., & Saha, S. (2023). The Impact of Green Tax and Energy Efficiency on Sustainability: Evidence from Bangladesh. Energy Reports. 10(1). Elsevier Publisher, Indexing (Ranking): Scopus, SCImago (Q1), Web of Science-SCIE (IF: 5.2).
  • Saha, S., Rajib, S. U., & Hoque, M. (2022). Reformation of Local Government in a Developing Country: Insights from Historical Evidence of Bangladesh. Journal of Governance and Public Policy, 12(2), 35-55.
  • Deb, B. C., Saha, S., & Rahman, M. M. (2020). Does Green Accounting Practice Affect Bank Performance? A Study on Listed Banks of Dhaka Stock Exchange in Bangladesh. PalArch's Journal of Archaeology of Egypt/Egyptology  (Scopus Index, Scimago Q3).
  • Saha, S. (2018). Employee Perception Regarding Corporate Social Performance: A study of the selected Banking Company in Bangladesh. International Journal of Science and Business, volume - 2(3).
  • Saha S., Abdullah N. M & Shamsher R.(2013). Contribution of Multinational Corporations and Local Firms in the Economy of Bangladesh. The Journal of Comilla University, Vol – 02, June – 2013.
  • Majimder T. H., Tuhin W. K, & Saha S. (2013). The Impact of Taxes on Dividend Policy of Banks in Bangladesh. Jahangirnagar University Journal of Marketing, Vol – 01.
  • Saha S., Abdullah N. M & Shamsher R. (2012). The Changing Trend of Consumer Behavior towards Food and Cosmetics: The Bangladesh Retail Context. The Journal of Comilla University, Vol- 01.

In Review/Ongoing Projects:

  • Saha, S., Rajib, S. U., & Hoque, M. (2025). Exploring Theories Shaping IPSAS Research and Motivation for Theoretical Pluralism. 
  • Saha, S., Hossain, S. & Hoque, M. (2025). Implementation of FRC Accounting Reform Guidelines in the Local Government of Bangladesh: Stimuli and the Adoption Barriers
  • Saha, S., Sharif, J. & Hoque, M. (2025). Unveiling the Institutional and Contextual Drivers of Accrual Reform in the Local Government of Bangladesh: A SEM Approach


  • Deb C. B., Saha S. & Rahman, S. M. (2017). Relationship Between Environmental Accounting and Firm Profitability. 8th International Conference on Strengthening Strategies, Shaping Policies and Empowering personnel key to organisational success, Bharati Publications: New Delhi, ISBN 978-81-933172-7-3. (Conference Organized by Prestige Institute of Management, Affiliated to Jiwaji University, Gwalior, India).
  • Saha, S., Rajib, S. U., & Hoque, M. (2022). A Review of Public Sector Accounting Research: The Relevant Theories, First International Accounting Conference 2023, organized by the Bangladesh Accounting Association in association with the American Accounting Association.


  • Public Sector Accounting, Local Government, Taxation, Environmental Accounting, Taxation etc.