Certainly, there is different between accountant's answer and MBA student's answer. Because accountant and Economics have different emphasis on the long-run real interest rates which rate is related to the inflation rate. Accountant would focus on the data demonstrated by the accounting statements and adjust the data cause by the raise of the interest rates. MBA student would focus on the principle of real interest rate. The formula of real interest rate = Nominal interest rate - Expected inflation, change in the long run real interest rates would mean permanent changes that will affect the interest rates. MBA student would consider the changed of output of firm and pricing power of the firm which influenced by real interest rate and the macro control for the firm.Yes, there is the emphasis on real vs. nominal interest rates, and also the difference in explicit and implicit costs