What is the relationship between 'Deloitte' and 'consultancy' in the context of the input sentence.
Options: manufacturer, business division, product/material produced, 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