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Will caveat this is generally speaking and it changes for diff people and experiences. In my experience, Managers are expected to be team leads on large projects or take an overall lead role on small projects and support sales opportunities. SMs are expected to be overall leads on large projects after first year or two (or team lead on super large projects) and take lead on sales opportunities (meaning coordinate responses, be active in orals, so on). No sales targets but part of the year end story is how much in sales you were supporting.
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SM is a brutal level at Accenture. That is where you start getting sales targets and can sometimes stretch across multiple projects. A lot of my cohorts plan on getting to SM1 then quitting, it’s not worth it to go through anything more than that unless you are 1000% certain you want to stay in consulting for life
Senior managers have sales targets, managers typically do not. Senior manager is generally viewed as the most challenging role within the firm. Salary bands and bonus are variable based on practice, time at level, and talent segment. If you want, search the Accenture bowl and there is a Google Drive dock with some (older) comp data. 
LA1 nailed it from my point of view. Managers are the day to day project and Seniors manage the big picture and works BD/ sales.
The biggest point I would make is managing more projects. I know a few managers right now who have partial billable projects but know quite a few SMs who are managing 2 full time projects, plus BD efforts (minor hours). Roles just vary on what you need to focus on for the most part. Easiest way to think about it is tactical and strategic. However I wouldn’t say that’s 100% accurate but that’s a simplistic version.