Management control systems (MCS) is a set of formal and informal systems used to help management to direct the company toward its goals. In particular, this study applied Simon's Levers of control (beliefs systems, boundary systems, interactive control systems and diagnostic control systems) to reveal the role of MCS in generating motivation; in clear market orientation; in facilitating organisational learning; and in increasing firm performance. This study aims to examine the effect of MCS on motivation, market orientation, organisational learning, and firm performance. The population in this study was all 32 Conventional Rural Bank (in Indonesia, BPR) in Riau Province, - Indonesia. Data was collected through questionnaires which were distributed to 116 respondents consisting of the top- and middle- management of BPRs. Data of this study was analysed by using WarpPLS 5.0. The results showed that management control system have an influence on motivation, market orientation and organisational learning. Further analysis found that motivation, market orientation and organisational learning mediate the relationship between MCS and firm performance.