Crosstalk, which covers defense-oriented software development, did a whole issue[1] on this a number of years ago. Now to some extent it's geared towards SEI/CMMI and waterfall crowd, however, even if you don't agree with all the analysis it's still a good read.
Tom DeMarco, software engineering process expert, recently decided almost all these other reasons are distractions from the one true reason software projects fail: they were started late.
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[ 4.6 ms ] story [ 13.1 ms ] thread[1] http://www.crosstalkonline.org/storage/issue-archives/2006/2...