Why is PWC AC Kolkata trailing behind Deloitte in most of its programs ( be it appraisals, hike %, etc). Is it due to the tone at the top?

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One reason can be that deloitte usi is owned completely by the US entity and hence shares its success and perks but AC kolkata is joint venture of different member firms of pwc. So hence the hike is not defined by the success of one single parent firm.

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