These facts too stand in contrast to NAIS research. While the accounting industry also undertakes in-house R&D, the difference in the ratio of AIS research to IT industry research is orders of magnitude smaller than in the accounting realm, by any metric of research input or output. It also has to be kept in mind that while academic research in NAIS areas such as management and financial accounting, audit and tax is effectively a monopoly of accounting department, research impacting AIS is undertaken by many department both inside and outside the business school, such as MSIS, computer science, electrical engineering and so on, which dilutes the potential role of AIS researchs.