During Salt Lake Comic Con, Captain America himself Chris Evans revealed more about the division
on between his character and Iron Man.”Tony actually thinks we should be signing these accords and reporting to somebody and Cap, who’s always been a company man and has always been a soldier, actually doesn’t trust anymore,” said Evans. “Given what happened in ‘Cap 2,’ I think he kind of feels the safest hands are his own. And these are understandable concerns, but this is tough, because even reading the script, you think I think I agree with Tony in a way, and I do agree that to make this work, you do need to surrender to the group. It can’t just be one person saying this is right and this is what we’re going to do.”
“But Cap has his reasons, he certainly has his reasons, and he is a good man and his moral compass is probably the cleanest,” continued Evans. “This is a tough thing. This is what made it so interesting while we were filming, and it’s hopefully what will make the movie great is nobody’s right, nobody’s wrong. There’s no clear bad guy here. We both have a point of view, which is akin to most disagreements in life and politics.”
[source]