Final answer:
Accepting a savings bond from a supplier violates the integrity standard of ethical conduct for management accountants, compromising their objectivity and the trust placed in them by appearing as a conflict of interest or potential bribery. Correct answer is a.intergrity.
Step-by-step explanation:
The acceptance of a savings bond from a supplier would be a violation of the integrity standard of ethical conduct for management accountants. This is because integrity entails an unwavering commitment to honesty and fairness, and by accepting a bond from a supplier, a management accountant could be compromising their objectivity and the trust placed in them. Such an acceptance may appear as a conflict of interest or could be perceived as a form of bribery, designed to influence the accountant's decisions in favor of the supplier.
To maintain the integrity standard, management accountants should avoid any situations that could impair their objectivity or create a personal advantage at the expense of the organization they serve. This includes not only direct monetary gifts but also favors, special treatments, or any other forms of undue or inappropriate influence. By adhering strictly to this ethical principle, management accountants uphold their professional reputation and contribute to the ethical climate of their organization.
Answering the question directly, the acceptance of a savings bond would specifically violate the integrity standard of the ethical codes set out by professional accounting bodies like the Institute of Management Accountants (IMA) in their Statement of Ethical Professional Practice.