When David A. Fisher wrote this paper in 2006, the hype around Web Services and SOA had just begun. The point that struck me most when reading the executive summary, was that Fisher does not limit his thoughts to technical systems. Instead he accepts the fact that the involved people are also an important part of the equation. This aspect seems to be ignored by most authors and is -in my view- a major reason why many theories seem to be so far from reality.
The paper is more than 60 pages long, so nothing for a quick lunch break reading. However, I recommend reading at least the executive summary. It made me curious enough to schedule special time for the rest of the document.