Abstract Boehmians are quotients of sequences which are
constructed by using a set of axioms. In particular, one of these
axioms states that the set $S$ from which the denominator
sequences are formed should be a commutative semigroup with
respect to a binary operation. In this paper, we introduce a
generalization of abstract Boehmian space, called generalized
Boehmian space or $G$-Boehmian space, in which $S$ is not
necessarily a commutative semigroup. Next, we provide an example
of a $G$-Boehmian space and we discuss an extension of the Hartley
transform on it.
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