Well, almost all look at how your book will make them money. In your book proposal you'll be asked to tell potential publishers what makes your book unique, competing books, why your book is different, the features the book has, its uniqueness, and how you see it marketed.
Publishers will be happier if you show you have a clear idea of how YOU will market the book, because their marketing muscle only goes to a fraction of the books they publish. They look at whether your book will sell itself, and whether YOU can sell it. If it's not clear to them that these two things happen, the chances of being published are smaller. They also want to know that you know your audience, and that the market for the book, and potential sales, is large, and accessible.
Remember you have to sell your book first to publishers, and publishers get sold, when they realize you can sell your book to readers. It's the way it is. That's why your book proposal is so important, because it gets you through initial screening. No commercial potential. Sorry, you'll have to publish another way. More on book proposals later on. I'll see if I can post one of my successful proposals.