المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة يوسـف عـليه السلام: دراسة تأصيلية مقارنة

تناولت الدراسة قضية المحاسبة الإدارية فـي القـرآن الكـريم مـن خلال قصة سيدنا يوسـف عـليه السلام، وأثرها عـلى عـلم المحاسبة الإدارية بصورة خاصة وعـلوم الإدارة بصورة عامة، وتهدف الدراسة إلى بيان أقوال المفسرين والفقهاء قديمـا وحديثا مـع ذكر أقوال عـلمـاء متخصصي المحاسبة الإدارية وربطها بقصة يوسـف عـليه السلام فـي صورة عـلمية توضح أبعاد مقاصد القـرآن الكـريم الذي يجمـع جميع العـلوم المختلفة. واستخدم الباحث المـنهج الإستقرائي المقارن، وتوصلت الدراسة إلى مجموعة مـن النتائج أهـمها: أظهر يوسـف قدرته فـي إدارة أزمة سنين القحط التي أصابت مصر ومـا حـولها بصورة مثالية فريدة مـن نوعها فـي ذلك الوقت، حتى جعـل أهل مصر مـا رأينا ملك أفضل مـنه. ومـن أهـم التوصيات: يوصي الباحث طلاب العـلوم الإدارية ومديري الإدارات فـي مسيرتهـم المهنية أن يكون قدوتهـم فـي ذلك سيدنا يوسـف عـليه السلام.

Exploring Experiences of Key Stakeholders of the New Bed Hons Elementary Programme in a Public Sector University and a Government Elementary College of Education in Karachi, Pakistan

This study explored the key stakeholders' experiences of the BEd (Hons) elementary programme in two teacher education institutions (TEIs)-a teacher education department at a public sector university and a government elementary college of education, in Karachi, Pakistan. Within qualitative research tradition, phenomenological design was employed to explore key stakeholders' perceptions and experiences about selected aspects (i.e. curriculum, teaching, assessment and practicum). Twenty-two participants including two heads of departments, four teacher educators, four cooperating teachers, four graduate students and eight graduating students, were selected purposefully, thereby, ensuring maximum variation sampling. The data were collected through semi-structured interviews, focus group discussions and document analysis. The findings revealed that the programme is appreciated mainly in relation to its new features (e.g. revised curriculum and practicum). Factors pertaining to stakeholders' involvement and programmatic changes facilitated programme delivery. Whereas, factors in relation to resources, conduction of practicum, teachers' capacity, alignment of the programme with the overall education system, coordination among the related stakeholders, specialisation courses, background of the prospective teachers, and accountability, hindered stakeholders' efforts towards programme delivery. However, initiatives at personal, group and TEIs levels (e.g. utilizing personal resources and revising practicum), were reported to be taken to overcome the challenges. The study also found that the stakeholders at the university are more privileged in that they enjoy more autonomy in decision-making with regards to programme delivery as compared to their college counterparts, which makes the university more enabling for the programme as compared to the college. Overall, stakeholders see less hope and opportunities than fears and uncertainties, pertaining to the future of the BEd (Hons) programme. The findings of the study suggest that the programme could be delivered more effectively if the required material resources were provided to the TEIs, capacity building of the teacher educators and the cooperating teachers were ensured and coordination and alignment were ensured amongst various stakeholders at the level of policies and practices. Moreover, the regulatory bodies (e.g. The National Accreditation Council for Teacher Education (NACTE)) have to play an active role to constantly review and monitor the programme for ensuring its relevance and effectiveness. For future studies, it is suggested that a country wide analysis of the current scenario of teacher education and TEIs be carried out for improving the missing links in the system.