MC if you are coming from a tech delivery background and looking to move towards the business then your instincts to go EY are spot on. SDLC is obviously core to IBM, and of no interest to EY. Both have an interest in enterprise architecture type projects, although IBM will execute straight through where EY will hand over to a 3rd party (often cognizant) and assure the delivery. Worth considering what market you will align to also: insurance? cap markets? retail b? Etc. Some are a little bumpy in terms of business volumes.IBM are hiring to build the business end, but as all routes ultimately lead to tech in IBM I cannot be confident they will build the platform quickly enough for you to be able to point to 3 - 5 years in IBM and say to a prospective employer on the business end that it's a player in business advisory. With EY under your belt it wouldnt even need to be asked. Having said all that, comparing cultures I would lean towards IBM. Being far bigger than EY, and a corporate not a partnership, you have more security that they can soak up some downturn should be double dip, whereas EY tends to run lean. Depends on the level of risk and return you can accept on that one.