Single Source in Practice: IBM's SGML Toolset and the Writer as Technologist, Problem Solver, and Editor
http://www.ingentaconnect.com/content/stc/tc/2003/00000050/00000003/art00004
  access restricted (by the publisher) to members/subscribers/customers only
  peer-reviewed

Kramer, Robert
Technical Communication Online
2003

Abstract:

Describes how single sourcing adds layers of complexity, problem solving, and project management to the writer's task. Cautions that single sourcing is often a response to a documentation requirement for the market, not to the writer's need for less complex tools.