Advantage or Disadvantage in Creating Multiple Accounts for same AR Party

When we upgraded to R12, we discovered that one could create a new site by selecting an existing Account and the site details button.  Since we have multi-org the original option of Create an Account would only work where the different Orgs could only see the site if they did Create an Account.  So currently we may have three or more Accounts under the PARTY and of course each Account would have at least one site.

I am wondering if there is anyone using EBS AR that can indicate if there is an advantage of creating multiple sites instead of account and site?   The intent is to go to a single org at some point and set up our TCA structure so that it can be used efficiently across the Orgs.