It is easy to make an account list longer. It is harder to explain why each company belongs on it. That explanation is where useful prospecting starts.
Start with the problem your offer solves
Describe the business situation that makes your service relevant. Company size and industry are useful filters, but they are not the whole reason to buy. Consider the operating problem, the existing approach and whether your offer is practical for that organisation.
Write down the exclusions
Decide what makes an account unsuitable before research begins. An organisation may be in the right sector but lack the scale, need or internal capacity for your service. Exclusions prevent a plausible-looking list from becoming an expensive distraction.
Look beyond a single contact
Map the people who may experience the problem, evaluate a provider and approve a decision. Those can be different people. Record the role each stakeholder plays rather than assuming the most senior title is the best entry point.
Record a reason to reach out
For each priority account, capture what you know, why the offer might fit and what still needs to be verified. Treat a public signal as a reason to ask a relevant question, not proof that the company wants to buy.
Let conversations improve the list
Review account selection against the responses you receive. If a segment repeatedly has no need, update the criteria. Research should keep learning from conversations instead of feeding the same assumptions into a larger spreadsheet.