Frank van Eekeren examines the relationship between good governance and public values. His analysis discerns three perspectives on good governance in sport. The first sees good governance as a means to create public value through organisational and partnership processes. The second regards good governance as public value and, thus, an end in itself. The third and final perspective considers good governance a process of managing tensions between (public) values. What the three perspectives have in common is a communitarian/contextualist understanding of (public) values as a relative, evolving and culturally defined aspiration. In other words, what constitutes good governance depends on cultural context and is more about processes than formal rules and procedures.