This study investigates relevance of code of ethics on guiding the performance of service industry and examined also their compliance level on the established code of ethics. The study adopts descriptive research design while data were collated from 176 respondents cutting across selected Banks and GSM firms in Calabar, Cross River State. Our hypotheses were tested using Chi-square (X2) and all were supported by extant literatures. Results show that effective performance of service industry was dependent on code of ethics [X2cal = 18.082 > t 0.05 = 7.815] and that the compliance level of established code of ethics for service industry was high [X2cal = 13.801 > t 0.05 = 7.815]. Our findings therefore suggested that there should be specific procedures to always identify and deal with the issues of ethical misconduct; and it is important for organizations to increase punitive measures to violators of ethical codes.
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