The Accountant (2001) User Reviews

Bury his body in the old sink hole...

[tctill · 9/10 · 6 February 2005]

The makers of this genuine Southern-fried film personally sent me a copy as a thank-you for making a website about one of its stars. I feel blessed and very lucky to own it! Ray McKinnon, Walton Goggins, and Eddie King are all perfect in their roles; and the film nicely achieves its blend of humor and quirkiness, with an overall serious message...

Goggins and King play the O'Dell brothers, Tommy and David. One day, Tommy calls in the Accountant (McKinnon) with the intent to help save their family farm. And, well, he gets a little more than he bargained for! The Accountant eats a lot (pickled eggs, anyone?) and drinks a WHOLE lot. He also prefers to tap out his figuring with his hands and feet, rather than use a calculator. He holds some very interesting ideas about Southern culture, but perhaps the most bizarre thing about him is his suggestion for David on how to preserve the farm. (Bizarre, yet not unheard of!)

McKinnon proves himself three times here, as writer, director, and star. I loved his accent and Scottish dance, and I look forward to seeing more of his work in the future! Goggins is, as always, fabulous (and very different from his character Shane on 'The Shield.'). He also does a great Billy Bob impersonation. Eddie King, whose filmography looks much smaller than his co-stars', matches them line for line in acting talent; he's just right as David, and has great chemistry with both McKinnon and Goggins.

Finally, I must mention the soundtrack, which effectively makes use of songs by Jimmie Dale Gilmore and Michael Hurley. (Also worth looking out for is the Drive-By Truckers' song "Sink Hole", which does not appear in the film yet was actually written about it.) Overall, the film is a must-see and a deserved Oscar-winner. Kudos to Ginny Mule pictures...may we see much more from them in years to come!

A quirky treasure. A fine masterpiece.

[jonnytwotone · 9/10 · 16 July 2007]

The Accountant written and directed by Ray McKinnon, AKA Vernon Waldrip (he's a suitor) is one of those one a million films. It's charm and wit are something very rarely seen now just six years later. The film focuses on the O'Dell brothers and a little problem they have with back taxes. Enter The Accountant, a hard drinking, chain smoking good ol' boy who's brains may not only save this little farm, but a whole way of life in the process.

It's a dark comedy to the teeth. You'll find yourself laughing until you cry one moment and the next you may get a little feeling of terror.

I really recommend this film if you are a big fan of the Coen brothers early films, or if you have good taste in film whatsoever.

Terrific caricature

[dontuseme · 9/10 · 28 May 2002]

The Accountant is a riotous caricature. It's very rare to find a caricature film. It's dark humor, but a very well made film. Good character development in just 38 minutes, excellent cinematography (the scenery, camera angles, and lighting), and a good story with a surprise twist at the end. Ray McKinnon's gives a terrific performance as the accountant, a far better caricature than Gene Wilder or Rick Moranis spoofing as accountants in The Producers and Ghostbusters, respectively. It's much harder to caricature than spoof.

This film deserved the Academy Award it won.

Fan-bloody-tastic!

[PeterJackson · 10/10 · 29 February 2004]

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)

the accountant has a new website

[ghmcconnell · 10/10 · 31 October 2008]

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.

Everything a short film should be

[johnmartin323 · 29 August 2007]

Ray McKinnon is a delight. The Accountant is a whimsical, fast-talking tale concerning a very strange fellow and his bucolic interests around the tax nature of a farm. The highlight of this film centers around the writing. The words are snappy, well-timed, and extremely funny. The performances do a great justice to the words, and you can tell that the filmmakers are masters of their craft.

I think this short film is well-deserving of the Oscar, but sadly McKinnon has been all but absent in the feature scene. He's had his appearances, and I even enjoyed Crysthal, but in the end, they are outshined by The Accountant. I hope McKinnon comes back and captures this character in another piece. It is a delight.

Could've Been A Feature

[jfgibson73 · 6/10 · 16 June 2010]

Most short films I've seen only have one good idea. In fact, too many feature films only have one idea, and would be better as shorts. This might be one of the only shorts that I thought could be expanded into an effective feature.

The film works a bit like a play, with three central characters talking over a situation, which happens to be the financial trouble of one man's farm. He is at risk of losing it to the bank, and an enigmatic accountant shows up with all the answers. He seems to know the ins and outs of everything, and begins to convince the men that to save their land, they have to burn the farm down for the insurance claim. When he suggests that they also murder the man's wife for the life insurance, they have a hard time getting on board. So the guy ends up killing himself and leaves the farm to his brother, who will have insurance money from the death (made to look like a farm accident). By this time in the movie, the Accountant's schtick is wearing a little thing. You start to want him to give a straight answer, rather than his know it all sarcasm. Because the ending bottomed out a bit, in my opinion, I can only give it a 6. However, some of the ideas brought up--about the repression of the independent man and the southern way of life--could have been explored more fully, which is why I say I'd like to have seen this done as a feature.

This is a must see!

[Rod-88 · 10/10 · 30 March 2002]

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.

Ray McKinnon shines as a Writer Director!

[info-90701 · 7/10 · 12 December 2022]

This is what good independent, art house film looks like! One location or two, few actors, high drama, fun, inexpensive and creative. Either you'll like it or you won't, but if you are looking for a big budget film, this is not it.

McKinnon was a wonderful actor in Oh Brother Where Art Thou without doubt, and interesting in The Blind Side and Justified, but he is brilliant as a writer/director in this film. It is witty, sharp, dark, and gets darker by the moment, the rantings of a conniving, frighteningly hard man, working perhaps, for the wife/his lover? Either way, he creatively drives his client to a frightening conclusion in this dark pseudo comedy, well worth the watch.

My Favorite All Time Film

[jbbeverley · 10/10 · 19 October 2007]

The Accountant is nothing short of genius. Thank you Ray McKinnon for standing up to the "characatures and stereotypes", and for exposing the cultural conspiracy for what it is.

If you like serious messages coated with great humor, brilliant writing, and wonderful acting performances, you MUST check out this film! This is a moving portrait of the modern American Landscape in it's true light.

It is rare in this day and age for a writer/director to show such guts and intelligence in one swoop. Ray McKinnon delivers three-fold, and The Accountant has honestly become my favorite all time film; short or feature length.

-JB

Dark and funny take on a serious topic

[I_Ailurophile · 10/10 · 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.

Not sure comedy is the correct classification.

[nobby-32355 · 5/10 · 24 February 2021]

I never actually laughed, it had its funny moments and I cringed now and then and I smiled now and then. I was fascinated by the story and the three actors who seemed like real people who acted real good not actors acting as real people. The dialogue was brilliant at putting pictures in you mind, the scenery was depressing but typical. I was glad it was only 35 minutes as I couldn't have watched 90 minutes of it. All in all it's worth a watch if only for the message it gives.

funny, sad, sharp writing and acting in an amazingly small package

[homefront1-1 · 10/10 · 21 July 2007]

What an amazing find this film is. Not normally inclined to identify with good ol' southern boys, I loved it and sure learned a lot. Not only is The Accountant a surprising story, but the dialogue has the best analysis of today's consumer society I have ever heard (sorry, Boston Market and Billy Bob). Like Matt Damon's speech in Good Will Hunting, where he explains why he has rejected a national security code-cracker job, Ray McKinnon takes what we think we know about modern life and turns it on its ear. My friend uses this film in a Labor Studies class for artists (!). The film is a small gem: under 40 minutes but it plays like a feature film. That's a compliment. Compelling performances by all three actors. (By the way, IMDb, it's Walt Goggins as Tommy O'Dell, not the other way around).

A grim accountant offers bleak options to a farmer to save his land.

[supermarklc · 26 March 2002]

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.

Not just another Bubba Gump farce.

[pbrown-us · 8/10 · 29 December 2010]

"The Accountant," certainly deserved the Oscar it got, since it's a masterpiece of mood and suspense, rather than a simple farce that lampoons Southerners. The scriptwriter and lead actor, Ray McKinnon, was superb, although his role as the accountant was one-dimensional. It was a new and unconventional role - the country fellow who's sophisticated and articulate. Eddie King nailed the part of David, who ironically became the only character that mattered. His constant intensity showed how high the stakes were, in contrast to the role of Tommy, who was dispassionate to the point of being callous. The set - the dilapidated farmhouse w/holes in walls - was itself an absolute masterpiece of film making. it achieved almost as much as any actor. The ending was a real shocker, esp. for a "farm comedy." Obviously, they didn't mean "comedy" in the classical sense. i'm still wrestling with the finale.

Incredible writing, acting, and cinematography.

[Gianopulos · 10/10 · 22 August 2002]

This is by far the best short movie I've ever seen. Ray McKinnon does an incredible job portraying a self-destructive, crooked accountant who has severe issues over Hollywood portraying the southern man. Filmed in Georgia, the cinematography captures the long, beautiful, rolling landscapes set up against the deep blue southern sky. The characters are so perfectly portrayed by the actors showing their desperation in a very real, convincing way. This movie is a masterpiece.

Although This Accountant Portrays A Distressing View Of The Future, He Finds That He Has An Undoubting Audience.

[rsoonsa · 8/10 · 20 December 2007]

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.

Hilarious, somewhat over-acted dark comedy.

[snikrepkire · 9/10 · 27 June 2002]

We saw this at a showing of all the short films, animated and non-, that were nominated for Oscars. With the exception of two of the animated films (Grey Area or Gray Area and the Pixar birds on the line thing) it was the best of them. The title character was a piece of genius, though a bit overdone in my opinion. This film, though in a rather dark comic fashion, addresses some fairly serious problems in the reality of America's heartland, American "culture", politics, and human nature. The last line of the film is a real Lulu that kept me chuckling whenever I recalled it for days.

Didn't do too much for me

[Horst_In_Translation · 4/10 · 19 November 2015]

"The Accountant" is an American 38-minute live action short film that won the Oscar over 10 years ago. The writer, director and lead actor is Ray McKinnon. in the almost 15 years since his triumph he did not reach equal success again, but worked on a couple pretty famous movies and television series, mostly as an actor. Very recently, he had success with the show "Rectify", so he is prolific in the movie industry up to this point and "The Accountant" probably had a lot to do with it. This film is very slow and the cast is very small, but sadly I must say I never really felt interested in any of the characters here or the story in general. This came to me as a bit of a surprise because I quite like Walton Goggins on "Justified". Only worth the watch for Oscar completionists. Everybody else can skip this mediocre movie.

A Farmer's Hope

[lynda01-1 · 22 January 2006]

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.

Wonderful effort - deserved its Academy Award

[downeys · 10/10 · 6 November 2006]

This short film was absolutely wonderful, almost magical in its completeness as a movie product. The backdrop, the filmography, writing, and acting were excellent. Only true Georgia boys could go over-the-top with these characters and nail them as they did. Credit certainly goes to the writer, Ray McKinnon, but the genuine flavor of the characters brought forth by Eddie King and Walton Goggins, pulled it all together. I heard quite a bit about Ray, his wife Lisa Blount (see An Officer and a Gentleman), and Walton, as producers on this movie; deservedly so. However, the pivotal role in the film was played by Eddie King and well done. I watched the hoopla surrounding the film and its winning an Oscar and I don't think Ray and/or Walton said boo about Eddie. For the record, Eddie King deserves much more recognition for his part in this film. I know he was heavily involved all of the way through the project from picking out locations, to donating his time and nailing the character. Ray McKinnon did not mention Eddie during his acceptance speech when there were only three actors on the whole project, HOW WEAK! Eddie must feel like Ringo. Anyway, it is a great film and a tremendous effort by all.

The Accountant

[mc47752 · 10/10 · 22 January 2006]

One of the best short films I've ever seen. There's deceit, manipulation, and great sacrifice! The Accountant grabbed my attention and held it until the end. This film deals with deep issues that face small town farm life in America. The O'Dell farm needs to be saved so the drinking', smoking', unconventional accountant comes on the scene to help the O'Dell brothers save their way of life and family heritage. The accountant proposes some pretty extreme ways to save the farm. The kicker is that a solution more extreme than the account proposed happens. A surprise lands in your lap at the end. All your previous feelings from the beginning are changed by the end. Every twist and turn in this film kept me on the edge of my seat. The Accountant really makes you think. This film rates high in my book and I think it is a film everyone should have the privilege of experiencing.

One of the best movies I have seen in a long time!

[tf44549 · 10/10 · 22 January 2006]

"The Accountant" is the first short film that I have ever seen. But it is also one of the best movies that I have seen in quite some time. Two brothers, Tommy O'Dell and David O'Dell, call an accountant to help save their family's farm. But when they first meet the accountant, he is not quite what they expected him to be. He doesn't act very professional, he drinks and smokes a lot, and he is also very tricky in the way that he does business with the O'Dell brothers. I personally really liked his character, mainly because he is very funny and entertaining, and the actor, Ray McKinnon, does a great job with him as well. But what I liked the most about this movie is how many surprises there are. The first time I watched it, a lot of it went over my head, but when I watched it a second time, I understood a lot of things that I didn't understand, and a lot of surprises came to me as well. I also thought the ending was very well done, and it was quite a surprise as well. Overall, I really enjoyed "The Accountant" for it's great story and characters, and I would highly recommend this to someone who likes movies in general, especially comedies and dramas.

Great Short!

[roadwort · 9/10 · 20 January 2006]

I haven't seen very many live action shorts outside of the occasional one on IFC, but this is definitely the best one I've seen. The story starts out simply enough, with two brothers trying to save their farm with the help of a "financial consultant". Once the title character gets going, however, it takes a dark comic turn and slowly builds up steam before coming to an unexpected and deeply moving ending. The accountant himself is a conspiracy theorist and his ramblings provide a great deal of entertainment. To engage in an understatement, Ray Mckinnen has proved himself to be a genius and I sincerely hope that he manages to break through into writing or directing feature films. One sees in this movie the potential for its maker to become one of the greats and ultimately one leaves with the impression that that is exactly what is going to happen.

an unmitigated rave

[rsimpson-3 · 10/10 · 1 July 2002]

Brilliant, funny, tragic, fantastic and real. Great performances, and a wonderful, unique sense of composition/framing of shots. Came away as excited as the first time I saw a Coen Brothers film.