Adaptive Path released their previously 395-dollars-cheap report How ROI Changes User Experience for free, which, in a nutshell, says that user experience design is something you should make accountable:

The ability to “value” user experience design makes it a visible and credible business lever on par with marketing, research and develop- ment, and channel strategy. As a result, applying ROI-measuring tech- niques to user experience investment decisions has a positive impact on how Web teams are structured and perceived within an organization.

The research is interesting, but the language is about as user-friendly as a business-marketing textbook.

You can download the 412k PDF here.