Good governance, as one of the prominent concepts in the field of development, has attracted the attention of thinkers in economics and politics in recent decades. Daniel Kaufmann has introduced indicators for achieving good governance. The objective of this research is to explicate Daniel Kaufmann's theory of good governance and critique its implicit philosophical foundations, with emphasis on the perspective of Ayatollah Khamenei. Analyzing these foundations is of fundamental importance for societies such as Iran, which seek to formulate an indigenous model of governance, because distinctions or conflicts in foundational principles determine the level of acceptance of a theory. The main question of this article is: What are the implicit philosophical foundations of Daniel Kaufmann's theory of good governance in the four realms of ontology, anthropology, teleology, and ethics? This study employs a descriptive-analytical approach and the qualitative content analysis method to extract the hidden philosophical foundations within Kaufmann's theory through his primary works, and then critiques those foundations within the framework of desirable governance from the perspective of Ayatollah Khamenei. The findings of this research indicate that, despite its achievements in the objective measurement of governance, Kaufmann's theory is based on empiricist ontological, economic anthropological, development-oriented teleological, and instrumental ethical presuppositions. Critiquing and evaluating these foundations in light of Ayatollah Khamenei's thought—with its components of monotheistic ontology, dual-dimensional anthropology, perfection-oriented teleology, and virtue-based ethics—reveals that the neglect of the spiritual dimension and the transcendent ends of humanity is the central weakness of Kaufmann's theory.