As you said, the types of schools are actually similar, and they are not key universities. But we analyze it from the following two points. Shanghai Maritime University, majoring in accounting, 1996 has the right to grant master's degree. I can't find out when Jiangsu University of Science and Technology started, but it doesn't matter, because neither school is a famous school in accounting. So what to look at next, location advantage or fame, I think Shanghai Maritime University has more location advantage than Jiangsu University of Science and Technology, and Shanghai is more developed than Zhenjiang. You can think along this line.