Abstract:
The main objective of this study was to assess the banker’s ethics in public and private banks: A
study in Jimma town. To meet the desired objectives of this study, descriptive research design was
employed with mixed approach in which both quantitative and qualitative data was included in
the study. The target population of this study was the accountants (employee) of both private and
government banks (Main and Hermata branch) and (Dashen, Awash and Abyssinia) Merkato
branch Jimma town. In order to select the sample size, 139 employees from study banks were the
target population of the study with their respective manager’s. A questionnaire, interview and
focus group discussion were employed in the study. After the data was collected from accountants
and mangers, the quantitative data was analyzed using frequency, percentage, mean and standard
deviation whereas the qualitative data was analyzed through thematic analysis. The finding of this
study show that, the study banks are good in practicing certain accounting ethics like following
the guidelines of codes of ethics ,the employees are given priority for the customers, the bank’s
assets are also used for the designed purpose, the managers are also good in demonstrating codes
of conducts , and employees are also free from any bribes ,fraud of any resources of the banks
.However, the finding of this study show that , in the study banks there is poor communication
among managers and employees of the banks so as to discuss on ethical issues , the study also
show that there is lack of training on ethical issues . As the result, the result of this study indicated
that , employees were accustomed on absenteeism , late and early leaving of the working hours of
the banks .Finally, the researcher recommended that, it’s better if the training and seminars are
facilitated for the employee to create better awareness on accounting ethics practices in
commercial bank of Ethiopia, Jimma zone. Further, the researcher recommended that the
managers of each banks should be communicated with employee on bankers ethics and deliver
certain decision making of ethics and codes of conducts of the banks.
