[samsolomon]

I'd say it depends on the product and market.

Account-based selling has a few reps focused on a few key decision makers within an organization. It works exceptionally well for mid-market and enterprise software.

[GordonS]

I've worked almost exclusively in large enterprises - the attitude towards cold-callers has ways been the same.

I and others I know have had cold-callers using scummy tactics, such as claiming to know the decision maker from way back, claiming they lost their number etc - but these are so old nobody I know falls for them anymore.