what would be a lateral move from Accenture over to Deloitte? Manager to manager?

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Two things to be aware of (assuming you're talking about Deloitte Comsulting):
1). Manager at Deloitte is a slightly more senior position than at Accenture or at the rest of the Big Four (e.g., the way the career path at Deloitte is structured means it takes most people a year or two longer to reach Manager than at other firms)
2). Regardless of the above, Deloitte often likes to bring people in at a level below across the board

In general, I wouldn't take an SC offer from them if you're already a Manager, but there might be cases where it makes sense (e.g., if you're trying to switch into something like legacy S&O and you're currently working in a Delivery Center). YMMV, everyone has a different situation

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Typically Accenture Manager’s come here as SC’s unless you can prove otherwise. It takes about 6-7 years to make M from analyst here.

What do you do? Depending on skill it may be lateral move

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