Worth delaying promotion to move into a "better" group

My girlfriend recently moved from Financial Due Diligence to Strategy consulting within her company (Big 4) and told me she will be delaying her promotion to manager for another year as a result. She told me her end goal is still FP&A/Corp Dev/Strategic Finance since she loves finance but wanted to get a more strategic mindset with the switch. 

That got me thinking, is it worth delaying a promotion for a "better group"? Her end goal is still the same and I think she could get there without the Strategy consulting gig but it certainly opens up more doors, however, she is foregoing her promotion to manager. 

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