Dependant on a person's role within an organization, Service-oriented Architecture (SOA), is viewed differently. Each of these perspectives may not provide a complete 'picture'.
For business managers, SOA are the capabilities that the business wants to expose as a set of services to clients and business partners, that is, a set of services is made up of the business services provided by the company within the framework of the industry they are in.
By Definition:
SOA is the method to identify business processes as secure, standardized components / services
that can be reused and combined to address changing business priorities.