Arupa Sarker is serving as an Assistant Professor in the department of Accounting and Information systems in Comilla University. She completed her Bachelor of Business Administration (BBA) and Masters of Business Administration (MBA) degrees in the department of Accounting and Information Systems of Comilla University. Her research published in the Comilla University Journal of Business Studies, journal of Management and Asian Journal of Business Studies. Her research interest includes Corporate Governance, Human resource Accounting, Corporate Social responsibility, Financial Performance and Management Accounting. She was awarded with the Prime Minister's Gold Medal in 2012 for her outstanding academic performance in the Faculty of Business Studies in Comilla University.