In the recent decades and following the failure of theories regarding the government, by international institutions such as the Human Rights Commission and the World Bank, good governance as one of the dominant theories and models in the field of administration and management of modern societies has been put forward in the agenda of thinkers and development institutions, as well as Governments and global communities are placed. In this regard, this descriptive and analytical article has been written with the aim of explaining and understanding the cultural challenges of the elite sphere in the process of realizing good governance in the Islamic Republic of Iran. The present research hypothesis, in response to the cultural challenges of the elite field in the realization of good governance, emphasizes on cultural components such as negative individualism, secrecy and lack of transparency, differences and divisions. The findings show that there is a reciprocal relationship between the lack of good governance and cultural obstacles such as negative individualism, secrecy and lack of transparency, disagreement and division in the elite field. In addition, this article shows that the challenges and problems of good governance have been reproduced in the form of a vicious cycle over many years, and this vicious cycle has been the biggest obstacle to good governance in Iran. Political culture with concepts such as democratic discourse, reformability and political education, peaceful competition and moralism are among the cultural factors that can help to implement good governance in the Islamic Republic of Iran..