Final answer:
The standards of ethical conduct for management accountants are competence, confidentiality, integrity, and credibility as set forth by professional bodies such as the IMA.
Step-by-step explanation:
The standards of ethical conduct for management accountants are outlined in the Code of Ethics issued by professional bodies such as the Institute of Management Accountants (IMA). The correct answer to the question about the standards is d. Competence, confidentiality, integrity, and credibility. These principles are designed to promote an ethical and professional culture among management accountants.
Competence refers to maintaining an appropriate level of professional expertise by continually developing knowledge and skills. Confidentiality involves keeping information confidential except when disclosure is authorized or legally required. Integrity requires management accountants to avoid conflicts of interest and to act with honesty and responsibility.