Boutique or big 4?

I'm currently an ops manager at a big 4 in London and received an offer from a small boutique firm with 25-30% pay rise.

I'm also in the process with Accenture but I feel like I'm not sure if I'd jump just for the money but also change in environment.
What type of things would you be asking yourself if you were in my shoes and debating to jump ship?

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