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业务咨询顾问坐在教室的最前面，一家战略咨询公司内部员工说道。我们的战略工作人员通常就是呆在后面，手里扔着纸飞机，对于工作并不认真。但是一样可以有钱花，还有女孩子。和许多漫画场景是一样的，这样的情况显然是过份的，但是却告诉我们一个真理。业务咨询顾问最为注重的就是细节，他们可以修改企业的内部流程，让企业可以获取到利益最大化，光环或奖金通常不如战略专家。战略专家负责对公司重大交易提出建议：要公司采纳新的商业模式或其他重大事项。

这一年在实际工作之中分工是有所重复的，但是区别点还是存在的。战略公司比如像是麦肯锡、贝恩和波士顿咨询集团，这些公司一拌都会雇佣名校的毕业生，公司员工通常收入比较丰厚，他们会轻声的把一些建议告诉相关的管理者。然而，那些运营专家，比如IBM，埃森哲咨询公司和四大会计师事务所（德勤、安永、毕马威和普华永道），这些公司雇佣了大批收入较低的低等兵，并向客户说明公司的财务状况或谁是科技主管。

“OPERATIONS consultants sit at the front of the classroom,” says a partner at a strategy consultancy. “Strategy consultants stay in the back, not paying attention, throwing paper airplanes. But they still get the girls and get rich.” Like so many caricatures, this one is cruel but contains a grain of truth. Operations consultants—the fine-detail guys who tinker with businesses’ internal processes to make them run better—generally do not enjoy the same glamour or financial rewards as strategy specialists, whose job is to advise firms on make-or-break deals, adopting new business models and other big stuff.

Although in practice their work overlaps, the two have until now remained distinct businesses. Strategy firms like McKinsey, Bain and the Boston Consulting Group hire from the top universities, are packed with highly paid partners and whisper their counsel in CEOs’ ears. In contrast, operations specialists such as IBM, Accenture and the Big Four accounting firms (Deloitte, EY, KPMG and PwC) employ armies of lower-paid grunts; and tend to answer to the client firm’s finance or tech chiefs.

This year, however, that line has begun to blur. In January Deloitte became the largest of the Big Four by scooping up the assets of Monitor, a strategy firm that had gone bust. And on October 30th its closest rival, PwC, said it would buy another strategy firm, Booz & Company, for a reported $1 billion. If Booz’s partners approve the deal, it will vault PwC back into first place.

The accountancies’ push into strategy has been a decade in the making. During the late-1990s technology bubble they beefed up their IT-consulting arms. But in 2001 Enron, an energy-trading firm, went bust and took its auditor, Arthur Andersen, down with it. In response, America’s Congress passed the Sarbanes-Oxley corporate-governance reform, which banned firms from doing systems consulting for companies they audited. As a consolation prize, the Big Four made a fortune helping clients comply with the new law. Their advisory businesses, full of potential for conflicts of interest with their auditing side, by now seemed dispensable. All but Deloitte had sold off those divisions by 2003.

Just as the workload from Sarbanes-Oxley began to dwindle, the 2008-09 financial crisis hit, causing consulting revenues to dip (see chart). But once the economy recovered, the climate for the Big Four started to resemble the 1990s. They began to rush back into consultancy, encouraged by its high margins and double-digit annual growth rates at a time when revenue growth from auditing and tax work had slowed. In particular, Deloitte and PwC began gobbling up operations consultancies as they sparred for the top spot.

For years the strategy firms remained beyond the Big Four’s grasp. During the 2000s they had mostly prospered on their own, and their partners shudder本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。