RUHANITA MAELAH is a Senior Lecturer at the School of Accounting, Faculty of Economics and Business, Universiti Kebangsaan Malaysia (UKM). She has been in this profession for more than fifteen years, specializing in costing and management accounting areas. She also lends her expertise to various external organizations including the Education Ministry, and Malaysian Examination Council. She facilitates various entrepreneur training programs and executive classes. Her current research activities include investigating strategic management accounting practices in service organizations, usage of management accounting information among the small and medium enterprises, and risk and control in accounting outsourcing. These studies aim to assist Malaysian commercial organizations to develop competitive advantage in the business environment and provide input to the government in their policy setting activities.