Final answer:
The ethical standard ensuring a cost accountant performs their duties in line with laws, regulations, and technical standards is c. competence. Codes of ethics in professional organizations guide ethical behavior, focusing on responsibilities and practices, particularly with emerging technologies.
Step-by-step explanation:
The ethical standard that assigns a cost accountant the responsibility to perform professional duties in accordance with relevant laws, regulations, and technical standards is competence. Professional organizations, such as those in business and technology, establish codes of ethics to guide the behavior of their members. These codes often include principles like corporate responsibility and adherence to technical standards to ensure that professionals conduct their work ethically and proficiently. For instance, the IEEE-CS's Software Engineering Code of Ethics emphasizes the importance of software that meets specifications, passes tests, and does not harm society or the environment, reflecting a broader commitment to ethical practices in emerging technologies.