Many professional organizations have established codes of ethics which memb
ers are expected to adhere to. These ethical codes serve an important funct
ion by containing the rules that govern the conduct of the members of the p
rofession. Should the tourism industry be governed by a code of ethics? Is
it important enough and large enough to spend a lot of time and energy deve
loping a code of ethics since tourism is based on service rather than a phy
sical good, which does not lend itself to standardization or control! This
paper will examine these issues.