The research dealt with a presentation of the deficiencies witnessed by government accounting with regard to assessing the financial and non-financial performance of government units, which in light of the variables, factors and developments witnessed in the business environment has become inappropriate to deal with them, although the most important of which was the impact of the developments of the Corona pandemic, specifically in service institutions And educational), which necessitated taking into account the adoption of the concept of institutional performance in government units, depending on the addition of generational accounting components within the scientific and practical framework of government accounting. 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 impact on government institutional performance as one of the requirements for digital transformation of government services, as well as work to achieve the link between accounting and non-accounting information over more than one period, whether past, current or Future (expected) by using the fundamentals and capabilities of generational accounting. 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 integration with other accounting branches that have the ability to overcome the limits of their application, which in turn is reflected in the evaluation of governmental institutional performance and overcoming the lack of forecasting of that accounting and non-accounting information by relying on Generational accounting. The research recommends the need to develop government accounting and work to transform it towards digital dealing in all aspects with the sharing 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 government institutional performance, specifically with regard to educational and health service institutions.

The main objective of this research is to study the effect of corporate governance on firm’s financial and non-financial performance. In order to achieve this objective, the research collected literature review about previous variables. This research used survey method on the electronic sector in Egypt. They are 107completed questionnaires, Data was analyzed, and hypotheses tested by using Statistical Package for the Social Sciences (SPSS25). The research found that there’s positive correlation but not statistically significant between corporate governance and financial performance, which means that financial performance of listed electronic firms not influenced by corporate governance. In addition, there’s positive strong correlation with statistically significant between corporate governance and non-financial performance.

The chapter deals with determining the nature of sustainable development activities and their role in improving the performance of SMEs in the proposed accounting framework that works to clarify how to achieve tax accounting for the services and products provided by these projects. Without being exposed to the occurrence of the so-called tax pressure on their financial performance, which may hinder their development in the near future and increase their economic and financial value compared to other similar institutions operating in SMEs, and according to the latest statistic in 2021 received from the Central Agency for Mobilization and Statistics, SMEs in Egypt have about two million establishments in the private sector, in addition to what was reported by the Central Agency for Statistics. The need for an accounting framework comes with clear features of tax accounting for SMEs, as it will positively affect the performance of these projects by encouraging their continuity. The state should reduce unemployment and increase the informal economy.