Surely CULTURAL. SOA does require people to THINK of BUSINESS and technology differently. Instead of thinking of technology first (e.g., If we implement this SYSTEM, what kinds of things can we do with it?), practitioners must first think in terms of business functions, or services (e.g., My company does these business functions, so how can I set up my IT system to do those things for me most efficiently?).

It is expected that adoption of SOA will CHANGE business IT departments, creating service-oriented (instead of technology-oriented) IT organizations.

Surely cultural. SOA does require people to think of business and technology differently. Instead of thinking of technology first (e.g., If we implement this system, what kinds of things can we do with it?), practitioners must first think in terms of business functions, or services (e.g., My company does these business functions, so how can I set up my IT system to do those things for me most efficiently?).

It is expected that adoption of SOA will change business IT departments, creating service-oriented (instead of technology-oriented) IT organizations.