My accounting course has been kicking my ass so far this semester! The tedious nature of the profession mixed with the tricky semantics is frying my brain. Once I get it to work I’m fine, but getting to that end goal can be a frustrating ordeal. It’s nice to kick back and relax with my favorite pastime, a night at the movies. On the docket for tonight is a vehicle for Ben Affleck in which he plays an accountant. Aw, son of a bitch!
Thankfully for me, “The Accountant” isn’t concerned with trial balances, ledgers, and tax deductions, at least not in a decisively conclusive fashion. The accounting is nothing more than a McGuffin, used to set motion to the thrilling events. Christian Wolff, the titular accountant played by Ben Affleck, is an accountant solely to give him reason to conduct business with the world’s most dangerous people, whether they be involved in drug cartels or corrupt corporations. He is hired under the table to uncook the books and keep matters private, bringing with him his own dubious intentions.
One can only deal with the deadliest of criminals before that life catches up with them. Hot on Wolff’s trails is the Treasury Department with an investigation led by Ray King (J.K. Simmons) and Marybeth Medina (Cynthia Addai-Robinson), whom he blackmailed into aiding him. As they try to solve the puzzle of both his identity and intentions, he is trying to unravel the mystery of a robotics company’s nefarious finances. How are they posting losses as revenue increases and why is the owner, Lamar Black (John Lithgow), acting as if he has something to hide? Why is an anonymous hitman (Jon Bernthal) picking off those that come in close contact Christian, such as his co-worker and love interest Dana Cummings (Anna Kendrick)?
As far as these mysteries go, they’re not entirely engaging. They’re peculiar for sure, but the overly peppy script (credited to Bill Dubuque) discredits their intrigue by overindulging in explanations. The hitman spells out his intentions in villainous fashion, showing off his bravado and intelligence. Medina pieces together pieces of the puzzle too quickly thanks to her subplot being rushed. Her discovery of Wolff’s pseudonyms being derived from famous mathematicians and theorists is so hastily put together that it comes off as cheesy, not astonishing. King’s revelation suffers the same fate, only absorbing because of Simmons’ enthralling narration. This was a wise casting choice, as he’s an actor who can make the most mundane of tasks seem fascinating thanks to his inflection.
The overzealous script is made palatable by the sharp direction of Gavin O’Connor. He infuses the proceedings with a sense of humanity, which drove his MMA drama “Warrior” to powerful heights. While the film isn’t necessarily a character study, he’s more curious about the how and why of Christian’s actions than the mystery itself. He’s taken what was probably approached as a gimmick, an autistic accountant with near superhuman abilities, and did his best to ground it. He’s smart enough to realize this is a pulp thriller at heart, so it needs to be a little over the top in order to work. One can’t buy Wolff’s abilities unless they accept that this is a work of sensational fiction existing within the confines of a grounded reality. Think of it like a film noir on steroids with a focus more on the criminal than the investigator.
Christian Wolff is a captivating character, one driven more by his past than his autism. His past is told in tacky flashbacks, showcasing the emotional turmoil of growing up autistic, his mother walking out, and his drill sergeant of a father whose love for his son causes him to throw him to the wolves to learn to survive, not hide away in an institution. Revealing this was a cardinal mistake, as it alleviates some of his mystery. Even so, it goes a long way in humanizing Wolff as to not make him appear to be a robotic machine; a necessary evil, if you will. His father’s training helps in explaining his expertise in marksmanship and combat, while his autism explains his highly advanced cognitive skills. His mother’s betrayal triggers his already confusing understanding of the human condition, further isolating him from society. This makes him the perfect candidate for the most wicked of souls, as he brings no emotional connection to the job.
His past also helps in making his courting of Dana so endearing, no matter how cheesy it’s written. His inability to understand social cues and metaphors makes for cute moments when trying to connect with her. We laugh when he stumbles over his words or gets lost in what he knows best (numbers), missing her advances. We’re not laughing at him, though, but with him, as we find him oddly charming. In the hands of any other director, this love angle would feel forced and contrived. In O’Connor’s hands, it’s strangely enchanting.
Also good in O’Connor’s hands are the action sequences. When Wolff is dispensing of hitmen in startling fashion, the direction is tight and crisp. It never lingers nor overstays its welcome, acting fast and furious. The twists and turns along the way aren’t as ingenious as Dubuque thinks they are, but the smooth delivery of the performers and O’Connor’s swift direction help in elevating them. O’Connor even plays with common tropes to curb the groan-inducing expectancy, giving them an edge.
“The Accountant” isn’t a great pulp thriller, but it’s a solid one thanks to O’Connor’s magic touch and a game cast. O’Connor struggles to get over the hump in combining the investigations, with their interconnectivity coming across as compulsory as opposed to authentic. He’s able to get over that hump with a brash attitude, strong performances, and slick production. Even when I found the dialogue and scripting to be too on-the-nose, I couldn’t help but enjoy the delivery of it.
Final Rating: B