Investment in ABM is holding firm, but the operating models, roles and skills that underpin it are under real pressure. As AI reshapes front-office teams, ABM leaders are rethinking who does what, where talent comes from, and what competence looks like in 2026.
How much are companies investing in ABM in 2026?
Here are some highlights from the research:
- On average, 17% of marketing budget is spent on ABM, the same or more than in 2025 for 86%, and 59% expect increases next year.
- Similarly, 14% of marketing headcount is allocated to ABM. This is the same or more than 2025 for 96%, and 56% expect this to increase next year.
- ABM investment sources are mixed. Central marketing provides core budget, topped up by account funds, partners or even client co-investment. Average external spend on ABM varies by type. Annual revenues or deal size are major factors.
- ABM Centres of Excellence vary considerably in maturity. The trend is toward small, central ABM hubs; where CoEs are absent, ABM becomes fragmented and lacks a voice at the top table.
- There is no single way to organise ABM resources; reporting lines and job roles vary. Operating models span centralised (38%), decentralised (43%) and a hybrid (19%). Many ABM-ers have a blended field role (54%), operating locally while needing to think globally.
- ABM requires a mix of technical and soft skills. Teams report competence across most categories, with collaboration the top soft skill. AI literacy and commercial acumen lag, and there’s room for improvement across most technical marketing skills.
- Looking ahead, ABM is evolving as leaders consider brand, AI and future talent issues. They are rethinking the value ABM delivers, roles and skills while keeping client impact front of mind.
Our interviews reveal more about the different ABM operating models in use today:
“ We have one team globally – our P&L is global by industry – so we have a centralised model running global programmes with full time ABM-ers.”
“Our ABM-ers are decentralised, reporting to their local CMO.”
“Our field marketers spend 40-50% of their role on ABM.”
“The centralised, global team does global accounts and local ABM-ers look after local priority accounts.”
But the way teams organise and develop ABM resources is changing:
“With the CEO asking how we are right sizing and right shoring our marketing organisation with AI, we need to look at the role ABM plays.”
“Resource maturity is an issue. Junior ABM-ers have a very different lens and are using AI without depth of expertise. Mature ABM-ers are using AI less. The combination of ABM expertise and AI literacy is very difficult to find.”
“Where will future ABM-ers enter the marketing profession? The entry-level roles are different now. We need talent that doesn’t just think digital.”
Read more about our new research in our 2026 ABM Benchmarking Study.
Discover our last article from the study to get an insight into infrastructure for ABM.
