غلام احمد پرویز کے تصورِمرکزِملت کا تنقیدی جائزہ A Critical review of Ghulam Ahmad Pervez's concept of

The Holy Quran is revealed by Allah Almighty to Prophet Muhammad ﷺ over approximately 23 years. Allah Almighty has given the command in the Quran Majeed for people to obey His Messenger. According to Ghulam Ahmad Parwez, the Quran Majeed states that obedience to Allah and His Messenger means obedience to the central authority of the Government named (Markaz e Millt). The Quran provides fundamental principles, such as prayer, fasting, pilgrimage, etc., but the detailed regulations are subject to the discretion of Markaz-e-Millat, who can adapt them according to the contemporary circumstances. Any changes made by the central authority in these regulations are considered legitimate and in accordance with the divine will. This study argues that the obedience to Allah and His Messenger mentioned in the Quran does not refer to obedience to the central authority of the Muslim community, known as "Markaz-e-Millat" (Center of the Community). Numerous Quranic verses warn against disobedience and denial of the Prophet. The Prophet's actions and behavior serve as a complete model for the community, and faith in him is a fundamental requirement of the religion. In conclusion, the idea that obedience to Allah and His Messenger essentially means obedience to the central authority of the Muslim community is an interpretation based on rational understanding but is ultimately unacceptable. Kyewords: Qu’rān, Interpretation, Ghulām Aḥmad Pervez Markaz-e-Millat, Government

An Assessment of a Contigency Model of Management Accounting Practices in Manufacturing Sector of Pakistan

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.