difficult to say without knowing which firms you've had offers from, as even the small firms can really vary in salary/bens/culture etc. having worked in a big4 and now in a small consulting firm, i couldnt be happier in the smaller one - salary was competitive, culture is so much nicer, and i get a hell of a lot more responsibility/ownership than i did in the big4. and i do get a car allowance and good bonuses! the associate model seems to work quite well in consulting, but there is no gaurantee of continuous work, and sometimes it can get a bit lonely if you are more of a team-orientated person