Le réseau de coopération et d’action culturelle français à l’étranger (RECAC), qui relève du ministère des Affaires étrangères, est une organisation publique opérant dans le monde entier depuis la première partie du XXème siècle. Objet de nombreuses réformes, il est confronté depuis le début des années 2000 à de fortes restrictions. Pourtant, cette organisation menacée dans sa pérennité et dont le champ d’activité n’a cessé de s’élargir parvient toujours à remplir sa mission dans un contexte incertain et concurrentiel. Il ressort de cette étude que le sommet stratégique du RECAC a actionné le levier organisationnel en mettant en place une démarche nouvelle de contrôle de gestion. Pour saisir cette démarche, cette recherche déploie une méthodologie mixte à dominante qualitative en s’inscrivant dans le courant épistémologique interprétativiste. Elle mobilise le modèle du contrôle capacitant (Ahrens et Chapman, 2004), adapté de recherches réalisées par Adler et Borys (1996), autour de l’idée de « permettre aux employés de mieux maîtriser leur mission ». À partir de données secondaires produites pour le RECAC, de données primaires issues de 66 entretiens semi-directifs mobilisant le cadre étendu proposé par Ferreira et Otley (2009) avec l’application NVivo10, d’une description épaisse et d’une analyse factorielle des correspondances, la construction de l’assemblage d’un « système de maîtrise de gestion » (SMG) est analysée au travers des interactions SMG—manager-utilisateur. Basée sur une compréhension fine d’une organisation peu explorée en sciences de gestion, cette recherche doctorale, au travers de son guide d’entretien appréhendé comme un « point de rencontre » entre les acteurs, propose un « remodelage » du modèle du contrôle capacitant perçu comme un méta-contrôle de gestion. / The French cooperation and cultural network abroad, which operates under the Ministry of Foreign Affairs, is a public entity that has been operating globally since the early 20th century. Subject to numerous reforms, it has suffered from major budget cuts and downsizing since the early 2000s. However, this organization, whose very existence has been threatened and whose field of activity has nevertheless continued to widen, manages to fulfill its mission in an uncertain and competitive environment. This study shows that its senior leadership responded by an organization redesign that introduced a new approach to management control. This interpretive research uses a predominantly qualitative mixed methodology to assess this new approach. It mobilizes the enabling control model (Ahrens and Chapman, 2004) adapted from the research of Adler and Borys (1996). This model characterizes the systems that enable employees better to master their tasks. The nature of the organization’s management control seen as a package is analyzed through an investigation of the users’ experience, using secondary data produced for the organization, primary data from 66 semi-structured interviews that put into practice the extended framework proposed by Ferreira and Otley (2009) and exploits NVivo10 software, a thick description and a correspondence analysis. This doctoral research is based on a thorough understanding of an organization that has not been studied much in management science. Through its interview guide perceived as a "meeting point" between the actors, it offers a refinement of the enabling control model seen as a meta-management control.

Bakgrund: Traditionellt sett förknippas ekonomistyrning med den formella styrningen och mycket fokus har därmed lagts på den formella styrningen. Eftersom företag idag påverkas av kultur på olika sätt, kan den formella styrningen kompletteras med den informella styrningen. I styrningsarbetet blir ledarnas uppgift att reflektera på inflytande, vägleda och vidta olika åtgärder så att medarbetarna utför önskvärda ageranden. Samtidigt bör hänsyn tas till att det som kommuniceras av ledarna inte alltid uppfattas likadant av medarbetarna. Syfte: Uppsatsen syftar till att beskriva hur företagskultur relaterar med den cybernetiska och administrativa styrningen, med avseende på vilken typ av relation som är förekommande enligt ledarna och medarbetarna. Uppsatsens delsyfte är att beskriva ledarna och medarbetarnas uppfattning om den cybernetiska, administrativa och kulturella styrningen som styrmedel. Metod: Studien har genomförts på en av IKEAs organisationer i Älmhult och är därmed en fallsstudie. Undersökningen utgår ifrån en kvalitativ ansats med femton semistrukturerade intervjuer med ledare och medarbetare. Vidare har studien utgått ifrån en deduktiv ansats. Slutsats: Resultatet av studien visar att företagskultur relaterar till den cybernetiska och administrativa styrningen på flera olika sätt. Kulturen har en kompletterande, stödjande och samverkande effekt på den cybernetiska ochadministrativa styrningen. I vissa fall förekommer det även motsägande relationer mellan styrsystemen. Ytterligare en slutsats som kan dras är att kultur som styrmedel används i större omfång än den cybernetiska och administrativa styrningen i fallföretaget. Ledarna och medarbetarna har liknande uppfattning om den kulturella och administrativa styrningen. Uppfattningen om den cybernetiska styrningen som styrmedel varierar dock bland ledare och medarbetare. / Background: Traditionally, management accounting is associated with formal management and a lot of focus has thus been placed on formal management. Since companies today are influenced by culture in different ways, formal control can be supplemented with informal control. In the management work, the leaders' task is to reflect on influence, guide and take various measures so that the employees perform desirable actions. At the same time, it should be taken into account that what is communicated by the leaders is not always perceived in the same way by the employees. Purpose: The essay aims to describe how organizational culture relates to the cybernetic and administrative management, with respect to what type of relationship is present according to the leaders and employees. The partial aim of the essay is to describe the leaders' and employees' perception of the cybernetic, administrative and cultural management as a means of governance. Method: The study has been carried out at one of IKEA's organizations in Älmhult and is thus a case study. The survey is based on a qualitative approach with fifteen semi-structured interviews with leaders and employees. Furthermore, the study was based on a deductive approach. Conclusion: The result of the study show that corporate culture relates to cybernetic and administrative control in several different ways. Culture has a complementary, supportive and synergistic effect on cybernetic and administrative control. In some cases, there are also contradictory relationships between the control systems. Another conclusion that can be drawn is that culture as a means of control is used to a greater extent than cybernetic and administrative control in the company. Leaders and employees have a similar opinion about the cultural and administrative management. However, the perception of cybernetic governance as a means of governance varies among leaders and employees.