The emergence of the concept of “social capital” in development literature dates back to the post-World War II period. It has since received considerable attention from sociologists, economists and political scientists and is renowned for its ability to provide benefits such as societal well-being, better child care, better government responses, better healthcare and the reduction of injustice social. Furthermore, it is considered an emerging area of ​​inquiry by agencies such as the World Bank and the OECD. The purpose of this paper, however, is to highlight the need to build social capital in developing countries to enable communities to have sufficient resources to maintain government accountability and facilitate their entry into market economies. To begin, I will define some of the basic terms used in the argument to provide a theoretical basis by extracting the most important authors in this approach and then discuss the role of social capital in holding governments accountable, followed by its role in the market economy. The concept of social capital is multidimensional in nature and linked to social relationships in general. Therefore, relationship structure and relationship quality are important in managing social capital. The different quantities studied by scholars in this area are discussed below to outline the definition of social capital. Social capital, as Coleman (1989) defines it based on its function, “is not a single entity but a variety of different entities, with two elements in common: they all consist of some aspect of social structures and facilitate certain actions of actors – be they people or corporate actors – within the structure”. Fukuyama definition (...... half of article ......ina, New York, NY, Cambridge University Press.UPHOFF, N. & WIJAYARATNA, CM 2000. Demonstrated benefits of social capital: the productivity of 'farmer Organizations in Gal Oya, Sri Lanka. World Development, 28, 1875.WILSON, PA 1997. Building Social Capital: A Learning Agenda for the Twenty-first Century Urban Studies (Routledge), 34, 745-760.WOOLCOCK, M .1998. Social capital and economic development: towards a theoretical synthesis and policy framework. Theory and Society, 27, 151-208.YOKOYAMA, S. & SAKURAI, T. Potential of social capital for community development Survey report and APO Symposium on Integrated Community Development Redesign 2003-2005. Potential of Social Capital for Community Development. Report of the APO Survey and Integrated Community Development Redesign 2003-2005, 2006. Asian Productivity Organization ( APO).).