AbstractThe design of large, complex computer based systems, based on their architecture, will benefit from a formal system that is intuitive, scalable and accessible to practitioners. The work herein is based in graphs which are an efficient and intuitive way of encoding structure, the essence of architecture. A model of system architectures and architectural abstraction is proposed, using poset labelled graphs and their transformations. The poset labelled graph formalism closely models several important aspects of architectures, namely topology, type and levels of abstraction. The technical merits of the formalism are discussed in terms of the ability to express and use domain knowledge to ensure sensible refinements. An abstraction / refinement calculus is introduced and illustrated with a detailed usage scenario. The paper concludes with an evaluation of the formalism in terms of its rigour, expressiveness, simplicity and practicality.