10/10
Dark and funny take on a serious topic
3 June 2021
This is just fun.

As writer, director, and star, Ray McKinnon paints a very vivid picture of a very different type of accountant. This is a unique character with distinctly particular and idiosyncratic behavior, and McKinnon's forthright, purposeful delivery absolutely sells it. Why, just by his manner of speech and body language - if 'The accountant' were set in the English countryside instead of the American south, this could almost be a long-form Monty Python sketch.

Beneath the surface of the absurdist tone lies a dark, serious undercurrent, laid bare in a hefty monologue two-thirds of the way through the runtime. For all the exaggerated speech and movement, there is great intelligence in the writing as McKinnon speaks to the terrible reality of corporate America consuming all as it grows unchecked. The short imparts a measure of conspiracy that exceeds reality, yet for all the obvious jocularity, there is a dire message lying at the core about not just individual freedom but the importance of culture, and the threat posed by corporate juggernauts.

All the while, 'The accountant' is filled with some surprisingly eye-catching shots - the sort of moments that, frame by frame, wouldn't look out of place hanging on a wall as decorative art. In these 38 minutes, McKinnon deftly demonstrates his skill wearing multiple hats, and it's genuinely impressive.

I also can't help but notice that to date, this is the most straight-laced character and performance I've seen from Walter Goggins.

This was only the first feature from Ginny Mule Productions, founded by Goggins, McKinnon, and Lisa Blount, but they scored a huge success. The awards this garnered were well and truly deserved, including the Oscar for Best Live Action Short. It's all the more sad that Blount died in 2010; one can't help but wonder what more she would have done in her career.

The tone that 'The accountant' strikes in its approach to serious subject matter may be off-putting to some - but then, that's the nature of a dark comedy. The delicate balancing act between humor and import is an art that not everyone can pull off, but McKinnon and his production partners have done so with aplomb. This is well worth seeking out for all potential viewers, and comes highly recommended.
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