Final answer:
Altering dates of shipping documents to record them as sales in the current year violates the integrity standard of ethical conduct for management accountants.
Step-by-step explanation:
Altering dates of shipping documents of next January's sales to record them as sales in the current year would be a violation of the integrity standard of ethical conduct for management accountants.
Integrity refers to the honesty and truthfulness of financial reporting. It is important for management accountants to accurately record and report financial information without misrepresenting or manipulating data. By altering the dates of shipping documents, the management accountant would be intentionally misrepresenting the timing of sales, which goes against the integrity standard.
Therefore, the correct answer is integrity.