Service-Oriented Architecture (SOA) is a promising approach for developing enterprise applications. While the concept of SOA has been described in research and industry literature, the techniques for determining optimal granularity of services and encapsulating business logic in software are unclear. This paper explores this problem using a case study developed with two contrasting approaches to building enterprise applications that utilise services, where one of the approaches employs coarse-grained services developed based on the principles of Object-Orientation (OO), and another approach is based on embedding business rules and logic into executable BPEL scripts and constructing a system as a set of fine-grained services. The quantitativ...