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The assumption that means accountants ignore inflation is:
Herzberg's Two-Factor Theory
A motivation theory which suggests that there are two sets of factors that influence job satisfaction in the workplace: hygiene factors and motivators.
ERG Theory
A theory of human needs and motivation developed by Clayton Alderfer, which condenses Maslow's hierarchy into three core needs: Existence, Relatedness, and Growth.
Progressive Need Gratification
Progressive need gratification refers to the ongoing process of satisfying one’s needs and desires in a stepwise or continuous manner.
Existence Need Category
Basic human needs related to physical and material well-being, such as food, water, shelter, and safety.
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