The Accountant

Deserving winner of the Academy Award for Best Live Action Short Film (2002), THE ACCOUNTANT had no serious challengers for the honour while, at nigh 40 minutes running time, the highly entertaining piece will give a viewer an impression that it is indeed a full-length feature, due to its pithy texture, cleverly crafted script (by its lead and director Ray McKinnon), as well as exceptional production characteristics. An impressionistic opening depicts the unnamed accountant (McKinnon) arriving at the northern Georgia family farm of David O'Dell (Eddie King), the latter having engaged him upon the urging of his brother Tommy (Walton Goggins), since David is in jeopardy of losing his mortgaged (second) property by means of bank expropriation as a result of an obligation exceeding a quarter of a million dollars, and the brothers share a fancy that the accountant may offer at the least a couple of suggestions toward means that will enable David to avoid losing the farm that has belonged in the O'Dell family for generations. It is soon apparent that queer behaviour of the accountant pertaining to David's dilemma is based largely upon his contention that Federal government and banking establishments are at loggerheads with his personal precepts of justice, although three methods that he suggests to ease the O'Dell financial troubles seem rather excessive -- destroying the farm buildings by fire; lopping off David's legs and an arm by "accident"; murdering his wife; each of these desperate acts is, of course, designed to obtain insurance monies. The accountant is guileful and cunning, as revealed through a cleverly wrought plot line, and there are several coils wound within a tale that will reward an attentive viewer watching a film that does, after all, principally concern a search for order. The three main players demonstrate capital acting skill and perfect timing, while the photography and editing are high grade.

I attended a special showing of this film the day it won an Oscar for best live-action short subject. The story unfolds in a classic three character short story form. Clearly, Ray McKinnon had committed himself to the project as writer, director, and the title character- but the heart of the film belongs to the farmer David O'Dell, (Eddie King)through who's eyes we observe the accountant's peculiarities, and after a few minutes wonder if the man is dedicated to his clients or psychotic. The accountant's conspiracy-textured world view is so detailed that we are impressed by the breath of the information he has at his command. The film would have benefited from some editing both in text and pacing, but the genuine spirit and center of the film is the natural performance of Eddie King, an actor to keep an eye on.

Ray McKinnon's The Accountant is the best short-film, comedy ever. I highly recommend it to everyone who feels a connection with others who are also facing everyday challenges. McKinnon's screen writing depicts the daily struggle local farmers have in trying to keep their farms out of bankruptcy. Ray McKinnon's portrayal of a rural accountant is so funny I almost fell out of my chair laughing. However, his character has a serious side when it comes to teaching family values, the southern way. Eddie King's portrayal of David O'Dell, a farmer, touches my heart as he reminds me of a nurturing father, who wants to preserve his heritage. Walton Coggins does a great job in portraying Tommy O'Dell, the business-minded brother, who shows up at the family farm during a crisis and suddenly becomes interested in saving it. This movie shows how people play upon each other's feelings and how they might attempt to beat the system. The film crew does a superb job with both the sound and visual effects. The music sets the tone, which makes the viewers feel what the characters are also feeling. Then, the camera movement shows the exact location of the movie in single frames. This technique allows viewers to analyze when and where the movie takes place. Then, a large camera shot brings the whole setting together, and viewers are surprised when they realize the actual time period. Camera angles show the intensity between each character during emotionally, revealing scenes. This movie also uses metaphors to visually describes life's transitions in practical ways.Viewers are left guessing on what will happen next. I hope to see more movies like The Accountant from Ginny Mule Productions.

I saw this film with all of the other nominated short films. The Accountant was clearly the best. I was so glad that Ray Mckinnon won for this film. It was a breath of fresh air. It was funny, plausible, and thought provoking. I hope it is available for viewing on the internet someday.

I loved the movie.....relevant message presented in a quirky way.....not used this style of acting, but it was refreshing. The context of the plot....the rural south, in which I happen to live is where many of us struggle not only to make a living but to preserve a heritage for our kids. It seems that this philosophy of life is being replaced by McDonalds and Wal*Mart. Not that these entities are bad it's just that we're not only losing touch with a heritage but, we're running out of energy to keep history alive.

The dialogue makes a very clear point that the farmer (all of us, regardless of vocation) needs to be smarter and savvy with how we spend our money and time. I do know that you can now buy the accountant online @ www.theaccountantmovie.com. I plan to pass it on to my friends because it made me think.