"Why Should Your Website be Accessible" and How Can You Incorporate Accessibility into Your Development Practices?
http://www.graphicsserver.com/about/Jul2002ColumnArticle.aspx

Yonaitis, Robert B.
HiSoftware
2002

Abstract:

Approaching accessibility as an afterthought is not an effective strategy. Rather, organizations that include accessibility management as part of their development plans and quality assurance and testing practices will have a tremendous economic advantage.