Governance is a procedure that with all its dimension, ultimately brings the mission of improving the quality of government services to the citizens within the framework of indicators such as transparency, justice, partnership, effectiveness and flexibility. The purpose of this study is to investigate the role of key players of electronic tourism in Iran in the realization of electronic governance. Therefore; good governance indicators were distinguished by the main players in the field of electronic tourism. In terms of research methodology, this is an applied research with qualitative orientation and used survey strategy. So, while reviewing and analyzing theoretical foundations, referring to library documents and using snowball sampling method, exploratory interviews were conducted and the interviews continued until the researcher's theoretical saturation. The results of the research presented in the form of an analytical model, show the contingent, passive and in some cases, the limited impact of government, electronic service providers and electronic consumers of Iran on good governance practices. The results showed that although there are good rules for achieving good governance, the cross-sectoral nature of tourism and the lack of a coherent and strategic look, the inadequate implementation of the talents in the laws and envisaged institutions, the conflict of interests and the power of the actors to obtain public interest, has been challenged the issue of access to good governance.