Management Accounting Case Book

Tri-Cities Community Bank: A Balanced Scorecard Case

Tom Albright, University of Alabama; Stan Davis, University of Tennessee at Chattanooga; and Aleecia R. Hibbets, University of Louisiana at Monroe

THE TRI-CITIES COMMUNITY BANK CASE IS BASED ON A TWO-YEAR BALANCED SCORECARD IMPLEMENTATION at a medium-sized regional bank. The time horizon, scorecard measures, financial data, and branch interviews closely parallel the actual implementation. The case requires students to develop scorecard relationships, analyze outcomes, and make recommendations for successful scorecard implementations. The case can promote a rich class discussion because students may develop many acceptable causal chains. The data analysis, however, should lead students to the same conclusion about the success of the implementation.

This case introduces fundamental scorecard concepts at an introductory level. But, the case can be taught at a higher level by integrating other core business school materials taught in management and statistics.

Keywords: balanced scorecard, cause-and-effect chain, financial perspective, customer perspective, internal business perspective, learning and growth perspective, and lead and lag indicators.

Tri-Cities Community Bank: A Balanced Scorecard Case

Tom AlbrightUniversity of Alabama

Stan DavisUniversity of Tennessee at Chattanooga

Aleecia R. HibbetsUniversity of Louisiana at Monroe

CASE A: BSC DEVELOPMENT

Tri-Cities Community Bank (TCCB) is located in the Midwest US and ...