Ruhanita Maelah (PhD, CMA) is Associate Professor at the School of Accounting, Faculty of Economics and Management, Universiti Kebangsaan Malaysia (UKM). She has been in this profession for more than fifteen years, specializing in the areas of costing and management accounting. She also facilitates entrepreneur training programs and conducts classes for executive programs. Her current research works include strategic management accounting, accounting outsourcing, comprehensive performance measurement, and the costing and pricing of academic programs. She also lends her expertise to various organizations including the UKM Graduate School of Business, the Ministry of Education, the Examination Council, the National Institute of Entrepreneurship and the Malaysian Institute of Accountants.