The Accountant

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.

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 saw this short film at the Atlanta Film Festival a few years ago, which, I believe, was its premiere. My friend told me it was excellent so I sat through four or five not-so-excellent films (and one very nicely done film) to see it... but it was entirely worth it.

This beautifully shot film is not only constantly hilarious but also constantly thoughtful and intelligent. It's truly a great story that just happens to be set to film. Ray McKinnon is brilliant here, and he was also a very appreciative and grateful guy when approached at the Atlanta Film Festival. Though the film promises to be a humorous romp through redneck country, the ending definitely delivers a message that I won't soon forget. Especially for those of us who live or have lived in rural America and who are now seeing hundreds of acres of beauty and bounty being turned into subdivisions and golf courses, this short movie will definitely stand out. It's worth buying on DVD (or VHS for you farmers), if only for the lines "...she's a fornicatress!" and (to paraphrase) "...you don't tell them about the better life... because this IS the better life..." The context of that last line, and the delivery, was incredible.

As I left the theater, I told my fat buddy that this film deserved an Oscar. I had no idea that it would actually (and rightfully) win one!

In summary: Great short film, made by some good people.

P.S. Just in case any of you good people reading this attended the same Atlanta Film Festival... that one B&W oddly Orwellian short film was also great. I don't remember the name, but I didn't want to discount it. Kudos. Wish I'd done that. :)

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.

Simply the best short film I ever saw. Imaginative, funny (did I say funny? I mean HILARIOUS)and one that can be viewed over and over again to get the whole picture. This reminded me of the great work of the Coen Bros(especially THE BIG LEBOWSKI). Seems very absurd and scores as great for almost the whole duration (about 30-35 min.) of the (short) movie, until the end, when it becomes a masterpiece. With all of this in mind I'll be happy to watch it again for sure, if I can get my hands on it once more. Just caught this on Dutch television but shorts don't come by so often on TV, so next time I'll surely try and tape it. Won't be for all tastes, but won't kill you either ;-) and I simply loved it. 10/10 ( a first for a short in my book)