Take context from the input text and decide on the accurate relationship between 'Deloitte' and 'consultancy' from the options provided.
Options: business division, product/material produced, manufacturer, industry

"The death of the annual performance review can't come soon enough," wrote another after management consultancy group Accenture , then local companies National Australia Bank and Deloitte announced they were following companies such as SEEK in ditching the much maligned reviews.
product/material produced