Final answer:
The emerging trend in cost accounting that deals with managers striving to create an environment for zero-defect products is Total Quality Management (TQM).
Step-by-step explanation:
The emerging trend in cost accounting that deals with managers striving to create an environment that enables workers to manufacture perfect (zero-defect) products is d. Total Quality Management.
Total Quality Management (TQM) is an approach that focuses on continuous improvement, customer satisfaction, and eliminating defects. It involves creating a company culture that emphasizes quality at every stage of the production process. Managers implementing TQM often use tools such as statistical process control and employee training to achieve zero-defect products.