**Author details**

Bishnu Kumar Adhikary1 \* and Ranjan Kumar Mitra<sup>2</sup>

1 Graduate School of Business, Doshisha University, Karasuma-Imadegawa, Kyoto, Japan

2 Department of Accounting and Information System, University of Dhaka, Dhaka, Bangladesh

\*Address all correspondence to: adhikarykobejp@gmail.com

© 2022 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
