I guess from the outside looking in - re. ACN v's Deloitte's etc. - it's rather unclear. ACN have their S&BA Group - Strategy and Business Architecture. And DC have their S&O Group - Strategy and Operations - both of which are excellent. But remember, both firms (perhaps ACN moreso) have larger technology bents (DC not least because, unlike the remaining 3 of the Big 4, they didn't dispose of their ITI/SI consulting fucntions). But still, these are the two Operating Groups / Divisions you should focus on re. comparing firms like ACN and DC for strategy work. But in all honesty, 'true' business strategy assignments (thought-leadership to CEO grade individuals underpinned by rigorous analytics and modelling) is conducted by the Strategy Houses - McKinsey, BCG, Bain, Booz, LEK, OC&C, Marakon, Roland Berger, Spectrum etc. These firms conduct strategy work at both Corporate and Business Unit level. I'd conduct a little more research/due diligence on the market first if strategy is your goal. Otherwise, S&BA and S&O are still good places to be to develop yourself within the realm of strategy consulting. Cheers.