1Lecturer, Department of Accounting Information Systems, Jatiya Kabi Kazi Nazrul Islam University, Trishal, Mymensing, Bangladesh
2Lecturer, Department of Business Administration, America Bangladesh University, Uttara, Dhaka, Bangladesh
*E-mail: nazrulais@yahoo.com, mahimazhar@yahoo.com
Online published on 11 April, 2013.
