UVODFinansijski izvještaji zahtijevaju fer i objektivan prikaz bilansnih pozicija. Uslov za kvalitetno fi nansijsko izvještavanje je adekvatan tretman poslovnih događaja. Računovodstveni tretman poslovnih događaja u velikoj mjeri zavisi od usvojenih

The ethics in bank’s business is a combination of policies and practices that can be used to satisfy the interests of different stakeholders. The paper analyzes the banks’ business ethics in Bosnia and Herzegovina by identifying the level of trust between clients and banks. For the purpose, we used a dual approach measuring the application of general bank’s ethics principles, principles of respect for human rights, sales and principles of using and sharing information. The aim of the paper is to examine and evaluate the application of the principle of bank’s business ethics and to compare the attitudes of different groups of respondents. We begins with the hypothesis that there are no significant differences in the attitudes of clients and bank employees on the application of the banking ethics principles in establishing and maintaining business relationships with clients. For the purpose and using structured questionnaire, we conducted primary research on two samples of respondents, clients and employees. The collected data were tested using a two-tailed ‘z-score’ test. The results indicate the significant statistical differences in the attitudes of testing two normally distributed samples. Promotion of business ethics in order to align client and employee r equirements in B&H banks is recommended for two levels of capacity development: the development a system for generating initial ideas by sales staff capable to recognize client needs and improving the cRM system in B&H banks.

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