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Decision Making Unit in ABM: the power of the buying committee

What's a Decision Making Unit, its six classic roles, and how to map the DMU for SME+ account based marketing without the enterprise overhead.

  • 11 min read
  • Written by Ties Morskate
  • June 30, 2026

The Decision Making Unit: Who Actually Decides, and Why It’s Almost Never Just One Person

In B2B, the hardest part of winning a deal often isn’t convincing someone. It’s figuring out who you actually need to convince. A single enthusiastic contact rarely has the authority to say yes on their own, and just as rarely is anyone going to hand you an org chart with “these are the people who decide” helpfully circled. That problem, who is really involved in a purchase and what each of them needs to hear, is what the Decision Making Unit is built to solve.

This article covers what a Decision Making Unit is, where the concept comes from, the classic roles inside it, and how big it tends to be. Then it gets to the part most articles skip: how that textbook model actually translates to a small or mid-sized B2B company running account based marketing, which is a very different situation from the enterprise deals most DMU advice is quietly written for.

What Is a Decision Making Unit (DMU)?

The Decision Making Unit, or DMU, is the group of people inside an organisation who together influence or decide on a purchase. It’s also called the buying centre or, in more recent ABM circles, the buying committee, the three terms describe the same thing, with DMU being the more common term in Europe and buying committee more common in the United States.

The concept isn’t new. It was formalised back in 1967 by Robinson, Farris and Wind, and developed further by Webster and Wind in 1972, who coined the term “buying centre.” The core insight has held up for over fifty years: in business purchasing, decisions are almost never made by one person acting alone. They’re made by a group, each member of which is looking at the purchase through a different lens, price, risk, usability, compliance, day-to-day practicality, and each of whom needs something different from you before they’re willing to say yes.

That’s the whole reason the DMU matters for marketing and sales. If you only ever speak to one contact, you’re addressing one set of concerns while the rest of the group quietly forms its own opinions without you in the room. Map the unit properly, and every piece of content and every conversation can be aimed at the person it’s actually meant for.

The Classic Roles Inside a Decision Making Unit

The traditional model breaks the DMU into six roles. Most articles you’ll read on the subject use some version of this list, and it’s a genuinely useful starting point:

  • Initiator — the person who first flags the need, “our current supplier isn’t keeping up, we should look at alternatives.”
  • Influencer — someone who shapes the decision without necessarily holding budget, often by setting the criteria the solution gets judged against.
  • Decider — the person, or group, with the authority to give the final yes.
  • Buyer — whoever handles the commercial and procurement side, terms, contracts, negotiation.
  • Gatekeeper — the person who controls access and the flow of information, sometimes a PA who decides whose meeting request gets through, sometimes someone who can quietly stall a deal.
  • User — the people who’ll actually work with what you’re selling once it’s bought, and whose day-to-day experience often carries more weight than its formal place in the hierarchy suggests.

An important point that’s easy to miss: these are roles, not job titles. One person can hold several roles at once, and a single role can be shared across several people. A managing director at a small company might be initiator, decider and buyer all at the same time. At a larger one, the “decider” role might be a board that needs to reach consensus internally before anything happens.

How Big Is a Decision Making Unit?

This is where the published numbers get noisy, and where you have to read them carefully. You’ll see figures like Forrester’s, which puts the typical buying group at around 13 internal stakeholders plus a string of external influencers on top. Gartner commonly cites six to ten. Those numbers aren’t wrong, but they describe large, enterprise-scale purchases, and they get repeated as if they apply to every B2B deal everywhere.

They don’t. More recent research that separates company sizes out tells a very different story: the majority of buying groups are actually small, in the range of two to four people, and groups of ten or more are largely confined to enterprise deals. That gap matters enormously, because it’s the difference between the DMU you’re told you have and the one you actually have to work with. For most B2B companies, the realistic picture is a small core of genuinely involved people, not a committee of thirteen.

Where the Standard Advice Stops Being Useful

Here’s the problem with most DMU content: it’s written for enterprise, and it shows. The standard playbook assumes a small number of very large target accounts, each worth enough to justify mapping its entire buying committee in detail before you’ve made any contact at all. It also leans heavily on a specific kind of technology, account intelligence platforms that promise to reveal the “hidden” stakeholders doing anonymous research, so you can reach out to people who never asked to be contacted.

For a small or mid-sized company running account based marketing, both of those assumptions break down. You’re not working three accounts, you might have anywhere up to 150 on your target account list. Mapping the full decision making unit of all 150 upfront isn’t disciplined, it’s impossible, and it would be a waste of effort, because most of those accounts won’t be in a buying window any time soon. The enterprise approach of researching every committee in advance makes sense when you have a handful of accounts and a large team to do it. It falls apart at SME+ scale, where the whole point is to stay efficient with a small team. This is one of the clearest places where ABM built for SME+ has to diverge from the enterprise template, a theme that runs through our complete guide to account based marketing.

How Sqrl Approaches the Decision Making Unit

Our model starts from the same six roles, but adds a practical layer the classic theory doesn’t have, and changes the timing of when the work happens at all. Two ideas do most of the work here: a two-level structure, and a deliberate sequence.

Buying Groups and Buying Personas: a Two-Level Structure

We treat the DMU as a collection of buying groups, and each buying group as a collection of buying personas. It’s worth being precise about what each term means, because this two-level structure is what makes the theory actually usable in a campaign.

A buying group is a set of people who are involved in the purchase for the same reason, in other words, who share a role. The six classic roles are how we decide which buying groups an account needs. So an account might have a “decider” buying group, an “influencer” buying group, a “user” buying group, and so on.

A buying persona is an actual person, or rather a job-title-level profile of one, who sits inside a buying group. Take the decider group as an example: at one company that might be the board, and the personas inside it are the CEO and the CFO. At another company, an entirely different set of people might fill that same decider role. The roles stay constant; who fills them changes from account to account.

A persona sits in only one buying group. When someone could plausibly belong to two, the team makes a deliberate choice about where they fit best, rather than letting the same person blur across multiple roles. That single rule keeps the map clean enough to actually run a campaign against, instead of an ever-expanding web of people who are vaguely “involved.”

The Most Common Mistake: Mistaking a Title for Influence

The single most common error we see has nothing to do with tools or process. It’s that companies fixate on seniority and job title, and assume those equal influence. They don’t, at least not reliably.

The classic version is the CEO. For some clients the CEO genuinely is a decider, but more often a client asserts this without any evidence for it, and when you actually look at how deals get made, the CEO turns out to play no real part in the buying process. “We want to get in with the CEO” is frequently the easy way out, the assumption that the person at the top must be the one who matters. And it’s not entirely wrong: if a CEO does weigh in, their influence is undeniable. But across the large majority of deals a company actually closes, the CEO’s involvement is limited. The real decisions are happening a level or two down, with the people who own the problem day to day.

The reverse is true at smaller companies, where a managing director or owner often is genuinely central, precisely because they’re still close to delivery and involved in operational decisions. The lesson isn’t “ignore senior people,” it’s that the DMU is about actual influence, not the org chart. A client who recognises this runs a far more effective campaign, because the effort goes to the people who genuinely move the deal.

How We Build the DMU: AI as a Lever, People as the Judgement

There’s an apparent contradiction worth addressing head-on, because it’s exactly the kind of thing a sharp reader will spot. We just warned against fixating on title and seniority, and yet the way we source buying personas starts with, of all things, title and seniority. So how does that square?

The answer is that title and seniority are the retrieval mechanism, not the selection criterion. Here’s the actual process. The Sqrl software helps the team work out the buying groups first: for each group, you write a description that an AI agent can use to judge whether a given persona belongs in it. To find candidate personas, another AI agent pulls profiles from LinkedIn, which means, yes, it’s working from titles and seniority, because that’s what LinkedIn profiles are made of. A further AI agent then assesses those candidates against the group descriptions and sorts them.

Then comes the part that actually matters: human review. A member of the team, often using an org chart, checks whether the right people are in fact represented, whether anyone is missing, and whether the personas have been correctly assigned. This is where title gets corrected into real influence. The AI casts a wide net based on what’s visible on LinkedIn; the people decide who genuinely belongs based on what they know about how that account, and that market, actually works. The business development team’s knowledge of clients and companies is invaluable here, the AI tools are an enormous lever that makes the work faster and easier, but they don’t replace the judgement. That’s not a limitation of the approach. It’s the whole point of it: the human step is precisely where the title-fixation mistake gets prevented, rather than baked in.

It’s also worth saying that a DMU is never really “finished.” A receptionist or PA has no substantive role in the decision, but often partly determines whether an early conversation happens at all. Certain users have no permanent place in the process but occasionally surface at a decisive moment. The map accounts for these people without pretending they’re core decision-makers.

Why We Build the DMU Late, Not Early

The biggest structural difference between our approach and the enterprise standard is timing. The standard advice maps the full buying committee upfront, before outreach. We do it the other way around, and deliberately.

In our model, the DMU is only built once an account has become a focus account, meaning it has shown genuine intent. The first track of an ABM campaign is about generating and detecting that intent across the whole target account list, measured at the account level. Only when an account shows real movement do we propose making it a focus account, and only then do we research it and build out its DMU, the buying groups and the personas inside them.

The reason is simple efficiency. With up to 150 accounts on a target account list, mapping every decision making unit in advance isn’t feasible for most of our clients, and it would be wasted work, since most of those accounts aren’t ready to buy yet. The enterprise approach researches every committee upfront because enterprise programmes run a far smaller number of accounts with much more budget and manpower to throw at the task. At SME+ scale, doing the DMU work only when an account earns it, by showing intent, is what keeps the whole thing affordable and manageable. You don’t pay the research cost until the account has shown it’s worth paying.

Once the personas are clear, the second track begins: the individual nurturing of those buying personas, following a campaign plan that sets out exactly how each will be approached and what steps will be taken. We track all of it in the Sqrl software, touchpoints attributed to accounts and, wherever possible, to individual personas, so everyone involved can see what’s happening at each focus account. We don’t attribute touchpoints to the DMU or the buying group as a whole, because a campaign has to persuade people, and so it’s individual people we focus on.

The Short Version

The Decision Making Unit is a fifty-year-old idea that still holds: B2B purchases are made by groups, not individuals, and you have to address each role on its own terms. The classic six roles, initiator, influencer, decider, buyer, gatekeeper, user, are a solid starting point. Where the standard advice falls down for SME+ companies is in scale and timing: it assumes a handful of enterprise accounts mapped exhaustively in advance, often leaning on tools that surface people who never asked to be found.

Our approach keeps the six roles but structures them into buying groups and the personas inside them, builds the map only once an account shows real intent, and treats AI as a lever for finding candidates while leaving the actual judgement, who genuinely holds influence, to the people who know the market. If you want to see how this fits into the wider method, it’s part of our broader account based marketing approach.

Over de auteur

Ties Morskate
Ties Morskate · Partner

Ties Morskate is co-founder of Sqrl, an ABM consultancy for European MKB+ companies, and author of Merkarchetypes: het geheim van sterke merken. With 15+ years in B2B marketing, he has worked with a wide range of companies including Aalberts Industries, NTS, and Van Lanschot Kempen.

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