Attribution in B2B really is a measurement religion war. Honest truth: last-touch and first-touch models are both broken in ways that will mess up your budget allocation.
The signal most teams ignore: actually ask every closed-won contact what made them take the first meeting. A real conversation, not a dropdown. For deal cycles over 60 days, the answer almost never matches what your CRM timestamps show. The channel that "touched last" before close is rarely the one that created the intent.
Where this gets expensive: trade shows and live events. Roughly 70-80 % of event leads get logged as "marketing," but the follow-up and close get credited to "outbound sales" or "inbound" depending on who sent the next email. The original event contact vanishes from the attribution chain. I've seen exhibitors drop £40k-£170k on a single show with no clean way to tie revenue back six months later.
A few things that actually work better than arguing over attribution software:
📌 Define one primary channel per deal in your CRM - the channel where the contact first agreed to a real conversation, not just a click. Everything else is influence, not acquisition.
📌 Run a 90-day cohort for each channel separately. Don't look at "deals touched by channel X," look at "deals where channel X was the conversation-starter." The gap between those two numbers shows how much your current model is inflating a channel's real contribution.
📌 For event-sourced pipeline, tag contacts by the exact show and date, not just "events." The conversion rate difference between a well-targeted vertical show and a generic horizontal one is massive and gets hidden inside one bucket.
The hard truth: in most B2B orgs running three or more channels simultaneously, you'll never get clean attribution. Shift the goal from "which channel gets credit" to "which channel creates conversations we couldn't have started any other way." That question is actually answerable.