企業要在競爭中維持優勢需要持續跟上資訊科技前進的腳步，然而對於大多數企業來說無法全面置換資訊系統。服務導向架構(SOA)可以解決現有架構限制，整合資訊系統或是提昇不能快速適應內、外部變化需求的資訊系統，讓企業能快速對外部市場需求做出適當回應。
有利於SOA的參數與屬性被廣泛宣傳，但缺乏實證證實他們的說法。另外，雖有眾多指導原則和導入流程，企業導入狀態亦不順利。因此針對導入效益的實證與現行導入流程缺失的研究是相當重要的。
本研究以SOA的三個構面(包含技術、組織與流程)和SOA治理為理論觀點，透過多重個案研究方法與SOA成熟度作為分期，整理出階段效益彙整表與階段困境彙整表，提供尚未導入或導入服務導向架構中的企業一個確認或判斷階段性目標的依據。
本研究亦確認了現有服務導向架構的導入流程所缺失的一環為SOA治理的缺乏，並找出初步的SOA治理動態判斷機制。企業於導入前應具備針對SOA的觀察能力、分析能力與決策能力，並於開始導入與導入中隨時衡量企業面與IT面的條件變動，動態調整SOA治理具體項目。提供了未來完善導入流程的方向依據。

In order to maintain competitive advantage, it is essential for enterprises to keep up with innovation of information technology. However, most of enterprises are not able to substantially replace their information systems. As the consequence , the Service-Oriented Architecture (SOA) has become the expected solution for solving relevant infrastructure limitations. The fact that SOA is widely proven as an important solution to information technology aspect, but there is little empirical evidence to substantiate this claim. In addition, there are some adoption guidelines, but the SOA deployment in enterprises is still not smooth. Therefore, doing empirical research on finding SOA adoption benefit and the missing steps in existing adoption processes are important.
This study focuses on the SOA Governance and the three dimensions of SOA (technical, organizational and process). The data of this research is collected by multiple-case studies and sorted out by SOA maturity. Then present the table of adoption benefit and difficulties based on evidence of case study. This paper also confirms that the absence of an existing deployed process is the wrong time of SOA governance. Also, identification a preliminary judging for dynamic SOA governance mechanisms so as to provide the improvement of adoption processes a future direction.

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