Good governance, regardless the purpose of establishment, is one of the important concepts that are on the agenda of all institutions and organizations since the year 2000. The prominence of this concept is that the traditional concept of public administration is now completely abandoned. The level of consciousness and perception of the citizens has increased and expectations from the state have increased. Therefore, the roles and responsibilities of the states towards these changes and expectations have taken on another form and structure. As a result, Weberian of Public Administration theory, public governance and management approach finally illustrates a transformation towards the understanding and practice of good governance. Many features incorporated with good governance, effective accountability is a feature of most effective of these components. Accountability is the key to overcoming the crisis of confidence in public administration and ensuring honesty in public administration. However, with an accountable management approach, the issue of trust between the state and the citizen can be overcome. The main purpose of this study is to explain well the concept of good governance in terms of its basic characteristics and to demonstrate the roles that an accountable management approach in good governance takes.
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