Vassil Girginov makes the case that organisational culture is a key yet neglected aspect of governance of sport organisations. He interrogates the relationship between good governance and organisational culture, questions the current culture of codification of governance, and explores how organisational culture is employed as a means for achieving effectiveness. His reflection challenges the cosmopolitanist/universalist approach to good governance, since it fails to recognise that organisations constitute mini societies that are grounded in their own ideologies, beliefs, and values. Dialogue is therefore necessary to ensure that abstract principles of good governance are operationalised in accordance with different (organisational) cultures.