Chicken, being leaner, may be a more efficient protein source. For raw calories, I think beef would be more efficient.
Plus fat is a better calorie source than protein.
I edited my comment, but I think there are other factors, however in general Beef is very inefficient, even if per pound it is more efficient in providing energy, it's inefficient in producing that energy.
That is while Beef, pound for pound, might be more efficient for humans to consume, it isn't as efficient in producing that amount of amount in the first place, and requires more energy input than chicken meat.