This paper is a speculative and exploratory essay on the emerging field of social accounting practices in Bangladesh. The study's main objective is to explore accountants' perceptions and attitudes towards Bangladesh's social accounting practices (SAP). Eighty accountants (chartered accountants and chartered management accountants working in the professional field level) of different firms were selected based on access priority from DSE. The study specifically used a mixed method. The study yielded a general overview of SAP in Bangladesh, where almost 77% of accountants followed SAP at their respective organizations differently. The study emphasized that SAP has a multifaceted conception where the company, managerial, and single firms act together. The practical implementation of this study relates to the professional level of education required for social accounting practice. This study concludes that SAP in Bangladesh is not up to the mark and needs to redesign a strategic plan.

Several psychological terms, such as depression, anxiety, and worries, included COVID-19, the unexpected discontinuity of students' lives, and the extreme confusion concerning the recovery to normality was profoundly disappointing experiences. The Core objective of this study is to investigate the psychological readiness and online learning collaboration of secondary level students during Covid-19 in Bangladesh. The study illustrates the current state of education in Bangladesh and the importance of reliance on the emotional desire to learn online. The significant finding shows that the students’ psychological readiness has a strong positive association with the online learning environment to ensure quality education. It is necessary to look into the school level student’s mental readiness to bring down the future uncertainty; digital-hostile spite, the student’s emotional willingness for online learning. The study suggests some policies for the resilience and improvement of students' psychological readiness in developing countries, especially in Bangladesh.