This paper critically analyzes top-down and bottom-up approaches in service-oriented architecture (SOA) development, highlighting their distinct contexts: strategic alignment, service delivery, and operational implementation. The top-down approach, initiated by management, aims for alignment with business strategies but requires more time and cost, while the bottom-up approach starts with immediate business needs and can lead to reduced initial development efforts, but may face challenges in scalability and service redundancy. Ultimately, combining both approaches is proposed as an effective strategy for successful SOA implementation.