摘要：In the current context of severe economic and financial crisis worldwide, the integration of accounting and corporate social responsibility (CSR) is urgent, emphasizing an ethical dimension. This study relates ethics and CSR, by investigating the relationship between ethics and CSR orientation. This research identifies four ethical theories: utilitarian, selfishness, absolutism and justice. Most accountants reveal an ethical orientation based primarily on utilitarian principles considering that CSR benefits the company and that the company has a moral obligation to contribute to social well-being. The accountants consider less important the vision of CSR as a way to benefit and reduce social differences.
