Hi Mr X, I have worked for IBM Business Consulting Services and Accenture, and have maintained contact with people at both organizations. Pay is better at Accenture, and since the buy out of PwC Consulting by IBM morale at BCS has only gone one way - and it's not up. However, in my experience there were less egos at BCS - this was important to me. As ever, you need to ask yourself what you want - if being based in Scotland it the primary driver, BCS can provide this.