This research relates with ASEAN Economic Community (AEC) 2015 causes the movement of free professional labours. ASEAN Mutual Recognition Arrangement on Accountancy Services set the agreement and rules free flow of accountants within ASEAN countries. This study shows the perspective and need of Indonesian companies whether they prefer hiring Indonesian accountants or foreign accountant as the effect of AEC 2015. I interview the managers or employees who know about hiring accountants in private companies in Indonesia. This paper proves that Indonesian companies prefer local accountants to foreign accountants because of salary and culture. It means that local accountants have the opportunity to get job in Indonesia

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Selvina, M. (201 6). Indonesian accountant vs foreign accountant in Indonesian job competition as an effect of Asean economic community 2015. International Journal of Business and Administrative Studies, 2(1), 16-19.