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Authors
Rabbi, Md. Fazlay https://orcid.org/0009-0002-2525-099X
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Funding
Funding for this research was provided by:
Institute of research and training , Hajee Mohammad Danesh Science and Technology University, Dinajpur
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Article History
Received: 12 May 2026
Accepted: 10 September 2026
First Online: 15 September 2026
Declarations
Ethical approval: All methods were carried out in accordance with relevant institutional guidelines and regulations and the ethical principles outlined in the Bangladesh Medical Research Council (BMRC) Ethical Guidelines for Research Involving Human Subjects. The research protocol was reviewed by the Department of Accounting, Hajee Mohammad Danesh Science and Technology University, Dinajpur, Bangladesh, acting as the responsible institutional authority for this study. Considering the minimal-risk and non-clinical nature of the questionnaire survey, the Department granted ethical clearance and waived the requirement for further formal ethical review under Memo No. HSTU/ACT/2026/3023 dated 2 Sep 2026.
Consent to participate: Participants provided informed consent for this study. In online surveys, written consent was obtained via the ‘I accept’ button after a consent declaration prepared by the researcher. Informed consent was acquired by signed consent forms for offline (paper-based) surveys. All participants were adults.
Consent to publish: Consent to publish was not applicable because the manuscript does not contain any identifiable individual information.
Clinical trial number: Not applicable.
Use of AI-assisted tools: Aside from SmartPLS, the study claims that QuillBot and Grammarly were used for language refinement (e.g., grammar, clarity, and readability). In contrast, Turnitin was used to check manuscript similarity and facilitate originality management throughout the writing process. These tools served as academic writing aids to enhance the quality of the presentation and minimize unintentional textual overlap while the empirical analysis was conducted in SmartPLS. No AI tool was used to generate original research data, conduct statistical analysis, create results, interpret findings, or produce references.
Competing interests: The authors declare no competing interests.
