Md. Rashel Rana is a Lecturer at the State University of Bangladesh whose teaching is enriched by strong research interests and practical industry experience. He completed his BBA and MBA in Accounting and Information Systems at the University of Dhaka. He completed his internship at the Bangladesh Securities and Exchange Commission (BSEC), where he gained hands-on experience in auditing and professional practices. His research interests focus on the banking sector, particularly state-owned commercial banks and non-state-owned commercial banks, as well as the stock market, corporate governance, and sustainability. He has received professional training in IFRS S1 and S2, ERP, and sustainability reporting, while actively contributing to leadership and community initiatives.