The study aimed to identify the impact of governance variables on institutional performance, an analytical study on (Ministry of Housing, Ministry of Youth and Sports, Ministry of Labor, Ministry of Higher Education, Ministry of Commerce, and industry) in the Sultanate of Oman. The researcher adopted the descriptive analytical approach and used the statistical analysis program (SPSS) to analyze the questionnaire data and the study sample consisted of (268) individuals working in (Ministry of Housing, Ministry of Youth and Sports, Ministry of Labor, Ministry of Higher Education, Ministry of Commerce) in the Sultanate of Oman, where the researcher used the random sampling method to obtain the study sample. The importance of governance comes mainly from the application of all principles of governance in an integrated manner without neglecting any of the governance rules (justice, accountability and transparency). The application of justice without transparency or vice versa, or the application of accountability without clear and fair principles regulating this accountability may not give its fruits in the development of government performance, and there is a statistically significant relationship between the application of the principle of justice and improving institutional performance in Omani institutions, through the effect of applying the rules of Equity increases effectiveness, productivity and efficiency in performance. The study recommended the need to develop a training plan to educate all functional levels in government institutions on the principles and applications of governance through training programs and workshops that serve to prepare the human element on how to implement the principles of governance in practice, and to review the administrative and organizational regulations in these institutions and develop them to serve the principles of governance and help to be applied without being complicated and contradiction with the reality of work procedures. Keywords: governance, institutional performance