Md. Sohel Rana, Assistant Professor of Accounting, OSD (Deputation), Directorate of Secondary and Higher Education, under the Ministry of Education, Dhaka, Bangladesh. Now, I am chasing Ph.D. at the Institute of Bangladesh Studies (IBS), University of Rajshahi, under the supervision of Professor Dr. Syed Zabid Hossain. I also served at different Government colleges in Bangladesh since December 01, 2010.