Whether you're at the junior ranks in an accountancy or consultancy firm. you're most likely doing the grunt work, which often requires little skill or qualifications. In both firms, you may be getting reasonable exposure to different clients, and may be at senior levels depending on the size of firm you're at. I would say the actual difference between someone who has been in accountancy or consulting for 3 years being their first job is very small, and has little bearing on whether they are able to succeed in the middle to senior ranks of a consulting firm (other than perhaps network). The person with the accountancy firm will have a well regarded qualification though!