Account-based marketing is now a standard growth practice in large B2B organizations. There are teams for it, software for it, and operating rhythms built around it. Boards assume it concentrates effort where returns are most likely, and no one feels the need to argue the premise anymore.
Yet many ABM programs do the same quiet thing year after year: they focus intensely on accounts that look perfect on paper, generate meetings and polite interest, and then never produce sales. Months pass, and the account remains treated as strategic.
This outcome is usually treated as an execution issue. Teams adjust messaging, add personalization, escalate sales coverage, and widen the content net, while the original assumption—that the account was correctly chosen—remains untouched. Delay is absorbed as sunk cost rather than examined as information, and sustained effort is mistaken for progress.
When accounts that match your target profile stall indefinitely, the constraint is not persuasion … it’s readiness. ABM segmentation, as commonly practiced, selects for resemblance rather than for the capacity to decide.
The Comfortable Lie at the Center of Account Selection
Most ABM programs begin with an account list that is easy to defend. Industry, revenue, headcount, geography, tech stack. Sometimes, prior spend or adjacency to an existing category is layered in. The logic survives internal scrutiny because it aligns with how organizations already plan, forecast, and explain themselves.
These criteria persist less because they predict buying behavior than because they are stable and auditable. They pass review without reopening earlier assumptions, which is their real advantage. Firmographics identify organizations that resemble the customers you value, not those positioned to make a decision now.
In practice, firmographic targeting acts as a permission structure. It legitimizes focus without testing whether an account can buy, creating the appearance of discipline while insulating the original decision from challenge. Teams execute precisely against lists that were never designed to reflect how decisions actually form.
Low conversion is typically explained through downstream execution—messaging, follow-up, or timing—while the selection decision itself remains unexamined. Because ABM systems treat inactivity as a prompt for more effort, activity intensifies around accounts that are structurally unable to move.
The Segmentation Question ABM Never Asks
Most ABM strategies are organized around similarity. What they don’t ask is whether an account is positioned to make a decision. An organization can look ideal and still be unable to act because priorities sit elsewhere, authority is unresolved, or the political cost of change is too high. These factors determine whether a buying process forms, regardless of fit.
Readiness is unstable and unevenly distributed. It changes with internal pressure, disruption, and alignment, not with headcount bands or revenue tiers. It doesn’t lend itself to clean lists or scalable scoring models, which is why it’s usually ignored.
ABM frameworks assume demand can be activated through relevance and timing, and that persuasion is the primary obstacle. In reality, many accounts already agree with the diagnosis and still cannot act on it. Authority exists without consensus. Urgency exists without ownership.
Segmentation that ignores readiness produces disciplined-looking lists with unpredictable outcomes. Teams pursue high-value accounts, encounter prolonged inertia, and respond by increasing effort while the constraint remains unchanged.

Demand Temperature and the Limits of External Data
Demand temperature shifts the focus from what an account looks like to what it is dealing with. It treats segmentation as a question of conditions, not characteristics.
Accounts differ by the pressures acting on them at a given moment. Some are absorbing disruption. Others are responding to regulatory or operational risk. Some are operating under mandates from leadership that require change within a defined window. Under these conditions, tolerated problems become untenable.
None of this shows up in firmographic data. Intent signals and digital behavior can indicate attention, but they don’t capture consequence. Readiness is shaped by governance, incentives, competing priorities, and risk tolerance, none of which are visible in third-party datasets.
This is where primary research becomes necessary, not as a supplement to targeting, but as a way to understand constraint. Direct research surfaces how problems are framed internally, where decision authority sits, and what happens if no action is taken. It reveals misalignment that remains hidden in surface-level engagement metrics and clarifies whether urgency exists beyond stated interest.
Demand temperature doesn’t predict outcomes. It clarifies which accounts can act and which cannot.
How to Segment for Readiness (Not Just Fit)
Readiness-based segmentation starts by accepting a harder truth: you cannot infer decision capacity from external data alone. To identify accounts that can act, segmentation must shift from observable traits to internal conditions—and those conditions must be learned, not assumed.
In practice, this means segmenting accounts along four readiness dimensions.
First, pressure: is there a forcing function (operational risk, leadership mandate, regulatory change) that makes inaction costly? Second, ownership: is there a clearly accountable role or group responsible for addressing the problem, or does it diffuse across functions? Third, authority alignment: does the person who feels the pain also control budget and prioritization, or is approval fragmented? Fourth, timing tolerance: what happens internally if nothing changes in the next six to twelve months?
These conditions only surface through direct inquiry with people inside the account. They emerge through direct conversations, qualitative research, and structured inquiry with people inside the account. This is where primary research becomes the segmentation engine, not a validation step. By systematically mapping how decisions actually form—and where they stall—teams can distinguish accounts that are merely interested from those that are positioned to decide.
Segmentation based on readiness doesn’t increase certainty. It gives organizations permission to focus effort where movement is possible, instead of where resemblance is easiest to defend.
What Changes When You Stop Targeting the Unready
When segmentation shifts from resemblance to readiness, the immediate effect is a reduction in scope. Account lists shrink, activity levels decline, and dashboards show fewer signals. For organizations accustomed to equating volume with momentum, this can be unsettling but also clarifying.
Fewer accounts mean that uncertainty resolves faster. Sales conversations reach conclusions sooner, positive or negative. Marketing effort is applied where it can influence a decision rather than sustain interest without movement. Leadership gains visibility into where resistance exists, rather than mistaking silence for progress.
Once an account is labeled strategic, resources pile on. Walking away requires admitting the original timing was wrong, which few teams are rewarded for doing.
Segmentation based on readiness treats timing as a legitimate constraint. Accounts can be deprioritized without being disqualified. Attention can shift without post-hoc justification. Over time, waste declines because effort is concentrated where decisions are possible.

Why This Question Is Surfacing Now
The limits of ABM segmentation aren’t new. What’s new is the cost of ignoring them.
When growth targets were easier to absorb, stalled accounts could linger without immediate consequence. Long sales cycles did not threaten forecasts, and low conversion could be diluted by volume. Today, marketing and sales teams are expected to justify where time and budget are concentrated, not just how active they appear.
Boards are less patient with engagement metrics that lack accompanying decisions. When targeted accounts remain inert, the question shifts from “what are we doing?” to “why are these accounts here at all?”
In this environment, segmentation assumptions surface quickly because their consequences do. Accounts that cannot move absorb attention that could be redeployed. Forecasts miss because deals never form. Pipelines stall without an external explanation.
The Choice Leaders Rarely Name Explicitly
Every ABM program makes an early choice that determines how much flexibility it will have later. That choice is whether segmentation is a screen or a commitment.
When accounts are selected on defensible resemblance rather than decision readiness, resources are committed before there is evidence a decision is possible. From that moment, delay is tolerated, investment accumulates, and disengagement becomes politically expensive.
This outcome does not reflect a lack of discipline or intent. It’s the result of treating segmentation as a technical input instead of a risk decision. Once an account is deemed strategic, persistence is rewarded, and exposure is ignored.
ABM behaves differently when attractiveness and readiness are separated. Some accounts are worth attention later, just not now. Making that distinction explicit allows effort to be withdrawn without calling it failure and redeployed before inactivity hardens into inertia.
At that point, results come from restraint, not endurance, and decisions appear because conditions allow them to … not because pressure was applied long enough.
If your ABM program is active but stalled, the issue is often segmentation, not execution. Kadence works with B2B teams to assess decision readiness through primary research, helping them concentrate effort where movement is possible and disengage where it isn’t.