TY - JOUR AU - Mohamed, Dr. Hesham Zakaria PY - 2022/04/01 Y2 - 2024/03/29 TI - A Proposed Model for Improving Government Institutional Performance by Following Generational Accounting: DOI: 10.46988/IJIHRM.03.01.2022.002 JF - International Journal of Intellectual Human Resource Management (IJIHRM) JA - IJIHRM VL - 3 IS - 01 SE - DO - UR - https://journals.gulfuniversity.org/index.php/ijihrm/article/view/95 SP - 08-16 AB - <p>The research dealt with a presentation of the deficiencies witnessed by government accounting with regard to assessing the financial and non-financial<br>performance of government units, which in light of the variables, factors and developments witnessed in the business environment has become<br>inappropriate to deal with them, although the most important of which was the impact of the developments of the Corona pandemic, specifically in<br>service institutions And educational), which necessitated taking into account the adoption of the concept of institutional performance in government<br>units, depending on the addition of generational accounting components within the scientific and practical framework of government accounting.<br>The aim of the research is to Clarification on the deficiencies contained in government accounting and how to work to address them and limit their<br>impact on government institutional performance as one of the requirements for digital transformation of government services, as well as work to achieve<br>the link between accounting and non-accounting information over more than one period, whether past, current or Future (expected) by using the<br>fundamentals and capabilities of generational accounting.</p><p><br>The research found the deficiency of governmental accounting in its traditional form due to the fact that it did not take into account the achievement of<br>integration with other accounting branches that have the ability to overcome the limits of their application, which in turn is reflected in the evaluation<br>of governmental institutional performance and overcoming the lack of forecasting of that accounting and non-accounting information by relying on<br>Generational accounting.</p><p><br>The research recommends the need to develop government accounting and work to transform it towards digital dealing in all aspects with the sharing<br>of accounting and non-accounting information to the public as an indicator to measure the degree of public awareness of what it achieves in improving<br>government institutional performance, specifically with regard to educational and health service institutions.</p> ER -