Quick Answer: The best attribution approach for ABM campaigns is multi-touch, account-based attribution that scores every meaningful interaction across the full buying committee, not just individual clicks. In practice, this means weighting high-intent account signals—website visits, content consumption, email engagement, sales touches, and product intent—by account progression and pipeline influence, so you can measure which channels actually move target accounts toward opportunity creation and revenue.
For ABM, click-based attribution is structurally too narrow because it ignores the reality that purchase decisions are made by groups, not isolated users. The most effective model is an account-level, multi-touch framework that consolidates all touchpoints under a single account identity and assigns credit based on both recency and influence on stage progression. This should be paired with intent and engagement scoring so that high-value interactions from multiple stakeholders are evaluated in the context of target account coverage, opportunity creation, deal acceleration, and closed-won impact rather than last-click conversion alone.