In the context of the input sentence, determine the relationship between 'Deloitte' and 'consultancy'.
Options: business division, industry, manufacturer, product/material produced

"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