The target account list is the strategy, not an input to it
ABM only works when the account list is built deliberately, based on real fit criteria like company size, buying signals, and existing pipeline relationships, rather than a broad industry list treated the same way a traditional campaign audience would be.
Sales and marketing alignment matters more here than in most motions
Because ABM concentrates effort on specific accounts, marketing and sales need shared visibility into which accounts are being targeted and what is actually landing with them, or the two teams end up working from different assumptions about the same accounts.
Intent data helps prioritize, it does not replace judgment
Intent signals, a target account researching a relevant topic, visiting competitor pages, can help prioritize outreach timing, but they work best as one input alongside firmographic fit and existing relationship context, not as a standalone targeting method.