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The application of Corporate Social Responsibility implies changes in the functions of accounting and, therefore, requires modifications in the university training of future accountants. However, little research has been done on the incorporation of this concept in the curricula of accounting courses and, particularly, on what their students learn about this concept. This work aims to study the way in which accounting students at the University of Panama interpret the concept of Corporate Social Responsibility. A sample of undergraduate students in accounting and finance from the University of Panama was selected. A self-administered questionnaire was applied, which asked in an open and closed way about the definition of Corporate Social Responsibility. It was found that most students do not have a clear idea about Corporate Social Responsibility, but that when the different types of definitions of the concept present in the literature are proposed to them, they mostly adhere to the most modern ones (those that associate it with the management of companies' externalities and their commitment to sustainability). Furthermore, it was found that their ideas about social responsibility were formed in the early years of their studies and were independent of external sources of information, such as the media, the Internet or the workplace.
