سیدابوالاعلیٰ مودودیؒ ۲۵ ستمبر ۱۹۰۳ء کوحیدرآباد کے شہر اورنگ آباد ( محلی چپلی پورہ) میں پیداہوئے۔ آباؤاجداد کاوطن دہلی تھا ۔لیکن والد حیدرآباد دکن چلے آئے۔[[1]] آپ کاشجرہ نسب سلسلہ چشتیہ سے ملتا ہے۔ آپؒ ننھیال کی طرف سے ترکی الاصل ہیں ۔ددھیال کی طرف سے خواجہ قطب الدین مودودی چشتی کے نام سے منسوب ہوکر مودودی کہلائے ۔اس سلسلے سے ان کانام امام حسین ؓ تک جاپہنچتا ہے ۔آپؒ کی والدہ ماجدہ خواجہ ابومحمدچشتی کی ہمشیرہ اورخواجہ ابواحمد ابدال چشتیؒ کی دختر نیک اختر تھیں ۔[[2]]
مولانا مودودیؒ کے آباؤ اجداد نے نویں صدی میں ہجرت کی اورہندوستان آئے۔ پہلے پہل کرنال کے قریب قصبہ براس میں مقیم ہوئے ،یہ زمانہ سکندر لودھی کاتھا۔وہاں سے مغل بادشاہ شاہ عالم کے زمانے میں دہلی چلے گئے ۔ ان کےخاندان نے خاندان مغلوں کی خدمت کی اورخاص طورپر آخری مغل تاجدار بہادر شاہ ظفر کے دربارمیں بھی رسائی حاصل کی ۔ جنگ آزادی ۱۸۵۷ء کے نتیجہ کے طورپر سلطنت مغلیہ کے زوال کے ساتھ ہی مودودی کے خاندان کی حیثیت کوبھی شدید نقصان پہنچا۔[[3]]
مولانا مودودیؒ کے والدسید احمدحسن تھے جوپیشہ کے اعتبارسے وکیل تھے۔ چونکہ مذہبی گھرانے سے تعلق تھا اس لئے انھوں نے وکالت کاپیشہ ترک کردیا کہ یہ ان کے خیال میں جائز پیشہ نہ تھا ۔مولانا مودودی تیرہ برس کے تھے تووالد پرفالج کاحملہ ہوا اوروہ ۴سال بعد ۱۹۲۰ء میں وفات پاگئے ۔[[4]]
[[1]] اردو انسائیکلوپیڈیا ، فیروزسنز ،لاہور، ۱۸۹۴ء، ص ۹۶۰
[[2]] سلیم منصور، خالدجمیل احمدرانا ،تذکرہ سیدمودودی ،ادارہ معارف اسلامی ، لاہور ،۲۰۰۵ء، ص۷۔
Education is a compulsory component of life. The first man of this world Adam (A.S) has got his basic education through the angels by the permission and grace of Almighty Allāh. In the light of the Qur’ānic verse “and He taught Adam the names of all the articles (things), the importance of education for the mankind was very well proved. The last and the final Prophet Muhammad (PBUH) was sent by Almighty Allah for the completion of edÉucation as a code forever in the shape of Qur’an and Sunnah but with the passage of time, education has expanded and modern issues and sciences have become the integral parts of today’s educational system. There are many aspects of education especially in the present time, the Western World have explored new angles of discoveries, inventions, and creations through education. How Islam looks into these new issues and matters of education, has been discussed in this article.
With the help of contingency model the researcher has tried to examine the way in which alignment among different contingent variables and MA practices can improve performance of manufacturing sector of Pakistan. Out of the variables examined, the hypothesis suggest that the advance manufacturing technology pertaining to management accounting practices, strategy pertaining to both management accounting practices and performance of corporation, structure pertaining to management accounting practices, market orientation pertaining to performance of the corporation and competitive environment pertaining to management accounting practices are in line with many earlier researches i.e. in these cases alternative hypothesis was supported whereas size of the corporation and qualification ofaccountant pertaining to both management accounting practices and performance of the corporation, structure pertaining to performance of the corporation, top management support and market orientation pertaining to management accounting practices and finally competitive environment pertaining to performance of the corporation were not in line with previous researches, i.e. the researcher fails to reject to null hypothesis. As far as influence of management accounting practices on performance of corporation; its mediating influence on the relationship between strategy, structure and performance of a corporation in Pakistani manufacturing sector are concerned, these were found to be in line with earlier researches i.e. in these cases alternative hypothesis was supported. Methodology: Explanatory (causal) research design was utilized in this study. Stratified sampling technique was used to collect primary data of manufacturing corporations of Pakistan through questionnaire. To assess the contingency model of management accounting practices in manufacturing sector of Pakistan, various test of validity, reliability along with regression and mediation analysis were applied. Finally interviews with industry professionals were also carried out to have a better understanding of contingency model. Practical Implications: This study will not only enhance the understanding regarding different management accounting practices followed by manufacturing sector of Pakistan xii and the factors affecting it but also helps management to identify the factors effecting companies performance. Research Limitations: At first the performance of corporation was measured throughout by using qualitative methods instead of quantitative methods which lacks objectivity. Secondly, the research has been carried out on one sector i.e. manufacturing.Thirdly the data was not longitudinal i.e. information was compiled at specific point in time. Furthermore, this study depends upon a questionnaire that is certainly not free from biasness. Originality/value: By placing a management accounting techniques in a contingency model a progression will be made by the researcher with respect to Pakistan to the extent that management accounting practices can be used in a contingency model to assess the effect of these practices on listed manufacturing company’s performance. As researcher has not found such type of effort with respect to developing county like Pakistan, therefore, a theoretical progress in knowledge may be accomplished through this research.