If you're interested in the history, I think one of the earliest papers that made people realize GPGPU was possible was a SIGGRAPH 2000 paper by some SGI guys at the time, "Interactive Multi-Pass Programmable Shading". The idea was that they could translate any RenderMan Shading Language shader into a sequence of OpenGL calls (plus a few extensions). The amazing part about this is that it used no programmable shaders at all - it was all based on setting the right parameters to the blending equations and using many passes. The numerical precision was laughable (8 or 16 bits fixed-point), but the idea of using graphics hardware to compute was there.
From that point, they could do fancier per-pixel things, which together with the hardware improvement quickly led to the GPGPU fluid flow solvers circa 2003. Which is about the time everyone collectively blushed at the gigantic hack it all was, leading to CUDA and OpenCL.