What's your thoughts on the following accounting question (kind of new to accounting): What's the factors that go into deciding between cash flow vs accrual accounting

To answer simply, what could be a very long and convoluted answer:
Accrual accounting is what needs to be followed to be compliant with any type of external reporting requirement.
Managing cash is a management function: reviewing accounts receivable and accounts payable and determining current available cash and cash-flow available to meet operational demands.