Enterprise Architecture: A Pillar in an Integrated Framework to Measure the Internal Control Effectiveness in the Oil & Gas Sector

  • Mohamed AkoumEmail author
  • Véronique Blum
Part of the Lecture Notes in Information Systems and Organisation book series (LNISO, volume 30)


Enterprise Architecture (EA) has always been considered as a bridge linking the technical domain of an organization with its core business. EA has evolved from information system architecture predominant in IT to a business tool. This paper proposes using the methods put forward by this practice to gain operational insight into the Oil & Gas industry. We used Zachman EA framework as one of four pillars of an integrated framework to measure the Internal Control Effectiveness of Petroleum companies. Following the Evidence-Based Management (EBM) methodology, we create a new tool by applying the methodical thinking of EA on COSO’s Internal Control framework. The outcome is an integrated framework named ICEMF (Internal Control Effectiveness Measurement Framework).


Internal control Enterprise architecture COSO Corporate governance Petroleum Performance rating 


  1. 1.
    Mishra, A.S., Bhattacharya, S.: The Linkage between financial crisis and corporate governance: a literature review. The IUP Journal of Corporate Governance X 3, 71–84 (2011)Google Scholar
  2. 2.
    Isaksson, M., Kirkpatrick, G.: Corporate governance: lessons from the financial crisis. OECD Observer 2009/1(273), 11–12 (2009). Scholar
  3. 3.
    Brickey, K.F.: From enron to worldcom and beyond : life and crime after sarbanes-oxley. Wash. Univ. Law Rev. 81(2) (2003)Google Scholar
  4. 4.
    Blum, V., Girard, R.: Les Risques Liés À La Diffusion Des Innovations Pétrolières: Du Relâchement Prudentiel À La Porosité Du Due Process. In: Guillon, B. (ed.) Pour Une Politique Du Risque, Comprendre et Agir. L’Harmattan, Paris (2014)Google Scholar
  5. 5.
    Cohan, J.A.: ‘I Didn’ T know’ and ‘I Was Only Doing My Job’: Has Corporate Governance Careened Out of Control? A Case Study of Enron’s Information Myopia. J. Bus. Ethics 40(3), 275–299 (2002)CrossRefGoogle Scholar
  6. 6.
    Oxley, M.R.: Rep. michael oxley cites restoration of investor confidence as the legacy of the sarbanes-oxley act. Michigan Banker, 16(6), 95 (2004)Google Scholar
  7. 7.
    Lee, T.: Research in internal control in the extractive industries: corporate govern. Petrol. Acc. Financ. Manag. J. 26(1), 27–54 (2007)Google Scholar
  8. 8.
    Lin-Hi, N., Blumberg, I.: The relationship between corporate governance, global governance, and sustainable profits: lessons learned from BP. Corp. Gov. 11(5), 571–584 (2011). Scholar
  9. 9.
    Blanchard, J., Dobson J., Angus, A.: Preventing major accidents in the oil and gas industry. RPS Energy, no. May (2010)Google Scholar
  10. 10.
    Cho, C.H.: Legitimation strategies used in response to environmental disaster: a french case study of total SA’s Erika and AZF Incidents. Eur Account. Rev. 18(1), 33–62 (2009). Scholar
  11. 11.
    Beelitz, A., Merkl-Davies, D.M.: Using discourse to restore organisational legitimacy: ‘CEO-Speak’ after an incident in a german nuclear power plant. J. Bus. Ethics 108(1), 101–120 (2012). Scholar
  12. 12.
    Barros, M.: Tools of legitimacy: the case of the petrobras corporate blog. Organ. Stud. 35(8), 1211–1230 (2014). Scholar
  13. 13.
    Steinberg, By Richard M.: How Did BP’s Risk management lead to failure?” Compliance week, no. August: 40–42 (2010)Google Scholar
  14. 14.
    Taleb, N.N.: The Black Swan : The Impact of the Highly Improbable. Penguin Books Ltd. (2007)Google Scholar
  15. 15.
    Williams, B.: Oil industry adapting to evolving new paradigm on corporate governance, accountability. Oil Gas J. 100(44), 20–32 (2002)Google Scholar
  16. 16.
    Masli, A., Peters, G.F., Richardson, V.J., Sanchez, J.M.: Examining the potential benefits of internal control monitoring technology. Acc. Rev. 85(3), 1001–1034 (2010). Scholar
  17. 17.
    Daines, R.M., Gow, I.D., Larcker, D.F.: Rating the ratings: how good are commercial governance ratings? J. Financ. Econ. 98(3), 439–461 (2010). Scholar
  18. 18.
    Al-Zwyalif, I.M.: The role of internal control in enhancing corporate governance: evidence from jordan. Int. J. Bus. Manag. 10(7), 57–66 (2015). Scholar
  19. 19.
    Hooper, L.: The Loom and Spindle: Past, Present, and Future. Annual Report Smithsonion Institution, pp. 629–79 (1914)Google Scholar
  20. 20.
    Cappelletti, L.: La Recherche-Intervention: Quels Usages En Controle De Gestion ?” Congrès de l’Association Francophone de Comptabilité (AFC), pp. 1–25 (2010)Google Scholar
  21. 21.
    Allard-Poesi, F., Perret, V.: La Recherche-Action. Une Approche Qualitative. e-theque, Conduire Un Projet de Recherche (2004)Google Scholar
  22. 22.
    Allard-Poesi, F., Maréchal, G.: Construction de L’objet de La Recherche. In: Méthodes de Recherche En Management, pp. 34–57 (2007)Google Scholar
  23. 23.
    Angot, J., Milano P.: Comment Lier Concepts et Données. In: Thiétart R.A. (ed.) Méthodes de Recherche En Management, pp. 173–91. Dunod, 3{è}me {é}dition (col. Gestion Sup.)—ISBN 2–10-050828-8 (2007)Google Scholar
  24. 24.
    Joannides, V., Berland, N.: Grounded Theory: Quels Usages Dans Les Recherches En Contrôle de Gestion? COMPTABILITÉ—CONTRÔLE—AUDIT Numéro thé: pp. 141–63 (2008)Google Scholar
  25. 25.
    Kaplan, R.: Research opportunities in management accounting. J. Manag. Acc. Res. 5, 1 (1993)Google Scholar
  26. 26.
    Balanced Scorecard Institute.: How a balanced scorecard can help your organization. Balanced Scorecard Institute Journal (2000)Google Scholar
  27. 27.
    PriceWaterhouseCooper.: COSO Internal Control—Integrated Framework (2012)Google Scholar
  28. 28.
    Energistics.: Energistics E&P business process reference model (2012)Google Scholar
  29. 29.
    Zachman, J.A.: The Zachman framework for enterprise architecture, primer for enterprise engineering and manufacturing. CA Magazine 128(9), 15 (2003). Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Grenoble Ecole de ManagementGrenobleFrance
  2. 2.Université Grenoble AlpesGrenobleFrance

Personalised recommendations