SQL & PL/SQL

I have a rather interesting problem which I would like to see if anyone can help me come up with a better solution to my written sql. I have one table which contains elements and their hierarchy nodes (acctg_table). I have another table called USER_TABLE and the acct nodes assign to that specific user. A_funding and A_organization in the acctg_table is the value I would always like to retrieve.

The problem that I'm trying to figured out is a better way to write my SQL.  The user can have any hierarchy node in the acctg_table  as a value in the user_table and therefore I need to check every possible combination of a_funding and a_orgn in the user_table to every possible combination on the acctg_table. That means my or statement would have to check every column for a possible match.   I feel like there should be a better method to accomplish this without having all these "OR" within my SQL.

I have simplified the tables here so I can get my point across, but my real tables can have up to 8 hierarchy nodes.

User table DDL:

CREATE TABLE USER_TABLE (
    USER_ID     VARCHAR2(60 BYTE),
    A_FUNDING   VARCHAR2(8 BYTE),
    A_ORGN      VARCHAR2(8 BYTE)
)

Insert into USER_TABLE (USER_ID,A_FUNDING,A_ORGN) values ('BILL','140800','2046');
Insert into USER_TABLE (USER_ID,A_FUNDING,A_ORGN) values ('JHON','354001','5402');

Acctg_table DDL:

CREATE TABLE ACCTG_TABLE (
    A_FUNDING                VARCHAR2(8 BYTE),
    A_ORGANIZATION           VARCHAR2(8 BYTE),
    FUNDING_LEVEL1           VARCHAR2(8 BYTE),
    FUNDING_LEVEL2           VARCHAR2(8 BYTE),
    FUNDING_LEVEL3           VARCHAR2(8 BYTE),
    A_ORGANIZATION_LEVEL_1   VARCHAR2(8 BYTE),
    A_ORGANIZATION_LEVEL_2   VARCHAR2(8 BYTE),
    A_ORGANIZATION_LEVEL_3  VARCHAR2(8 BYTE)
);

Insert into ACCTG_TABLE (A_FUNDING,A_ORGANIZATION,FUNDING_LEVEL1,FUNDING_LEVEL2,FUNDING_LEVEL3,A_ORGANIZATION_LEVEL_1,A_ORGANIZATION_LEVEL_2,A_ORGANIZATION_LEVEL_3) values ('140820','3503','130000','140800','140820','01','1015','2046');
Insert into ACCTG_TABLE (A_FUNDING,A_ORGANIZATION,FUNDING_LEVEL1,FUNDING_LEVEL2,FUNDING_LEVEL3,A_ORGANIZATION_LEVEL_1,A_ORGANIZATION_LEVEL_2,A_ORGANIZATION_LEVEL_3) values ('370658','5728','309999','350000','354001','5728','5725','5402');

select
       u.user_id,
       a.a_funding, 
       a.a_organization
from acctg_table a, 
     user_table u
     
    where (
    
          a.A_FUNDING      = U.A_FUNDING
    and   a.A_ORGANIZATION  = U.A_ORGN 
    
    OR    U.A_FUNDING = a.funding_level1
    and   U.a_orgn = a.a_organization_level_1
   
    OR    U.A_FUNDING = a.funding_level2
    and   U.a_orgn = a.a_organization_level_2
    
     OR    U.A_FUNDING = a.funding_level3
    and   U.a_orgn = a.a_organization_level_3
    
    OR    U.A_FUNDING = a.funding_level1
    and   U.a_orgn = a.a_organization_level_3
    
     OR    U.A_FUNDING = a.funding_level2
    and   U.a_orgn = a.a_organization_level_3
    
    )

expected Result:

My database is a Oracle Database 12c Enterprise Edition Release 12.1.0.2.0 - 64bit.