According to the Institute of Management Accountants (IMA). Statement Standard 3, Part 4:

"[Integrity means] contributing to a positive ethical culture and place integrity of the profession above personal interests."

This particular statement is best described by which general approach to ethical conduct?

a. Consequentialism because integrity is an end result or consequence.

b. Consequentialism because a positive ethical culture is always more important than the action.

c. Nonconsequentialism because "contributing" to a positive ethical culture is a action that is required by managerial accountants.

d. Nonconsequentialism because placing professional interest over self interest reduces conflict of interest.