While the number of international graduates has increased rapidly as part of government initiatives to increase supply, only a number of these graduates have articulated into meaningful positions within the accounting profession, as they have typically failed to meet the expectation of employers (Birrell and Healy, 2008). This dysfunctional outcome was acknowledged in an announcement by the Minister for Immigration and Citizenship where he stated that “the ‘supply’ driven system saw over 40,000 unsponsored visas issued to accountants persists, because many of these skilled migrants did not find work in their profession” (Evans, 2010, p. 5).