Answer:
(d) institute of management accountants
Step-by-step explanation:
The institute of management accountants is the professional association for managerial accountants in which the people who got the certification of the management account which results from them in the expertise field. The role of this association is to make themselves experts in the accounts and finance field.
Moreover, it is beneficial for them to take complex decisions based on their skills and knowledge which help the business organization in a more effective and efficient way.