What is the relationship between Deloitte and consultancy in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

"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.

Answer: product_or_material_produced