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The most important situational factor in Fieldler's Contingency Theory is:
Merchandise Inventory
The total value of a business's commodities or goods available for sale to customers at any given time.
Accounts Payable
The amount owed by a business to its suppliers or creditors for goods and services received but not yet paid for.
Cash
A current asset account that represents currency or currency equivalents that can be accessed immediately or near-immediately.
Sales
The total amount of revenue generated from selling goods or services.
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