The Readiness of Local Public Accounting Firms to Globalization

Globalization brings its own challenges and opportunities for public accountants, especially for local
public accounting firm. This research studied of public accountants who work in Surabaya, Indonesia.
Analysis organized from a set of data, which involve 109 respondents from 19 local public accounting
firms. The analysis confirms some degree of positive association between the readiness and four qualities
of globalization. The result of this research showed that 52 of the readiness of public accounting firm
driven by four qualities, which are organization, client, human resource and standard. Public
accountants can learn about the characteristic of accounting firms which are ready to face globalization.