Improving operational performance is grounded in setting the desired targets for operative and eventually financial performance. When additional ethical targets are involved, target setting for sustainability goals must extend beyond the boundary of the firm. This case study on a sound system producer takes students through a usual process of implementing operational measures and targets in a Balanced Scorecard (BSC), and gauging its impact on different measures of income. In addition, they need to analyze a code of conduct that plays a pivotal role in choosing a new house bank that will support hem in further enacting their business plans. Opinions voiced in this case carry no judgement, but are intended to spark classroom discussion.
Value-based management; code of conduct; ethics; teaching notes.