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[http://ciclamino.dibe.unige.it/xp2002/talksinfo/zaninotto.pdf From X Programming to the X Organisation] (PDF) by Enrico Zaninotto, an economist in the field of industrial organisation. This talk was presented at the 3rd International Conference on Extreme Programming, May 26-29 2002, Alghero Italy. He talks about the parallels in organization and measurement of effectiveness between software development and industrial manufacturing.
McKinsey Quarterly article on [http://news.com.com/Unraveling+the+mystery+of+IT+costs/2030-1069_3-5841812.html IT costs from the Business point of view] (via CNet).
Peter Clark's [http://www.stickyminds.com/s.asp?F=S11518_COL_2 article] on visibility and leverage, at Sticky Minds. To my mind, the important take-away is not the need to create stronger contracts, but the need to maintain real visibility. Progress along a planned schedule is insufficient.
See also: SoftwareThatDeliversBusinessValue