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Not in accounting, but in consulting coming in as a SC is better than coming in as Manager, because you will get ravaged as A manager with no network for staffing and building a brand for yourself. And in consulting SC/M pay bands overlap a lot and you can get a high salary despite being a SC.
I joined Deloitte as a SC despite intervewing for M, but got a $165k base salary and $15k signing bonus in 2021, and got promoted to Manager in the first year. Now I am a Manager at $204k base and $41k bonus this June. It worked out better to come in at a lower role at a high salary and grow into the role and then become Manager.
Don’t make a lateral move even if the pay is slightly higher than your current pay. You’d be spending time at the new firm establishing your network for a next level promotion which could take more years than anticipated. Recommend sticking to the title you’re actually interviewing for - Manager especially if you’re capable of functioning at that level and ask for a salary in alignment with that level.