Dr. Shuvabrata Saha

Faculty Member image

Dr. Shuvabrata Saha

Professor

Comilla University
Cumilla-3506, Bangladesh

shuva1984@gmail.com; shuvabrata1984@gmail.com
01717619283

Dr. Shuvabrata Saha serves as a professor in the Department of Accounting and Information Systems (AIS) at Comilla University, Bangladesh. He earned both his Bachelor of Business Administration (BBA) and Master of Business Administration (MBA) degrees from the University of Chittagong. He subsequently obtained his PhD in Accounting from the University of Dhaka under the prestigious University Grants Commission (UGC) PhD Fellowship, which he was awarded in 2020. Dr. Saha has extensive experience in higher education, teaching, research, and academic service. Prior to joining Comilla University, he served as a faculty member at East Delta University and the University of Information Technology and Sciences (UITS), where he gained valuable experience in university-level teaching and research. He joined Comilla University in January 2011 and has since served in various academic capacities, including as an associate professor from June 2021, before being promoted to the rank of professor.

His research interests include public sector accounting, local government accounting, taxation, and environmental accounting. He is particularly engaged in research related to government accounting, public budgeting, accountability, governance, and sustainability. His scholarly contributions have been published in numerous reputable national and international journals, including journals indexed in Web of Science and Scopus. He has also actively participated in and presented papers at various national and international academic conferences. Dr. Saha has successfully completed three research projects funded by the University Grants Commission (UGC) of Bangladesh. In addition to his research activities, he serves as a reviewer for several reputable scholarly journals. He has participated in more than twenty national and international workshops, seminars, and professional development programs, both online and in person, focusing on research methodology, research software applications, Outcome-Based Education (OBE), curriculum development, and effective teaching and learning practices.

With approximately 17 years of academic experience, Dr. Saha remains deeply committed to teaching, research, and professional development. He has served as a resource person in various academic and professional training programs, sharing his expertise on the government accounting and budgeting framework of Bangladesh with university and college educators. Throughout his teaching career, he has taught a diverse range of undergraduate and graduate courses, including Principles of Accounting, Government Accounting, Taxation Accounting, Project Management, Strategic Management, Bank Management, Auditing and Assurance, Business Communication, and Economics. Beyond teaching and research, Dr. Saha has been actively involved in institutional and co-curricular activities. He served as president of the Accounting Club of the Department of Accounting and Information Systems at Comilla University. Through his contributions to teaching, research, professional training, academic reviewing, and university service, he continues to advance accounting education and research, with a particular emphasis on public sector accounting, accountability, and governance.

HSC Nawab Fayzunnesa Govt. College Business Studies 2001
BBA University of Chittagong Accounting & Information Systems 2005
MBA University of Chittagong Accounting & Information Systems 2006
PhD University of Dhaka Accounting 2026

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 - June 2026


Comilla University, Bangladesh
Professor
June 2026 - 2026


Published Articles:

  • Saha, S., Rajib, M. S. U., & Hoque, M. (2025) A Review of Relevant Theories in International Public Sector Accounting Standards Research and the Motivation for Theoretical Pluralism. Journal of Innovation in Business Studies, 5(1), 155-186, doi:10.63266/mw7vw887, publisher: Bangladesh University of Professionals.
  • Saha, S., Hoque, M. and Sharif, M.J. (2026) Bridging Policy and Practice: Barriers to Implementing FRC-Promulgated Accounting Reform in the Local Government of Bangladesh. Journal of Management Accounting, Governance and Performance (JMAGP). Published by ICMAB (Accepted).
  • 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 Challenges, 14, 100832. (Scopus, CiteScore 11.7, Scimago Q1)
  • 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.


  • 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.  
Program Course Session Course Outline Course Materials