In “Twelve Causes of Advertising Failure”,  by Roy Williams, he identifies “over-confidence in qualitative targeting” as one of the primary causes of advertising that fails.
Nowhere is “qualitative targeting” more misguided than in business-to-business marketing. Many business-to-business marketers forget that business people are people too… they follow their favourite sports teams on the radio, they listen for weather reports, and they each have their own musical tastes.
The internet has totally changed where businesses are located. The old days of targeting “business zip codes” to reach businesses have long passed. Technology has made it possible to operate more businesses from home than ever before.
The “qualitative targeting” misnomer has also resulted in the misguided pursuit of “the decision makers”, creating marketing campaigns which bypass the decision “influencer”.
Consider a printing company trying to attract more business accounts, for example. They’ll often target the person who signs the cheques in an organization, but when that individual needs more business cards, more often than not, they’ll ask a receptionist or executive assistant to get three quotes.
It’s that executive assistant or receptionist who chooses which printers get to quote on the business cards.
Imagine the impact of a radio campaign that says “The next time the boss asks you to order a printing job, consider ABC printing….we’ll make you look like a hero.”
The best marketers use the element of surprise to create unpredictable campaigns. There is an element of surprise when a “non-traditional” business-to-business advertiser tells their story on-air.
The ENS Media Inc. advertising success formula is: 

Share of voice = Share of mind = Share of market 

    A whisper can be the dominant share of voice, “outside of the box”, if everyone else is shouting in the box.