REVIEW: The Accountant

Courtesy of Warner Bros.
Gavin O’Connor is developing quite the track record as a journeyman director. His 2004 hockey film Miracle told an incredible true story in unsentimental fashion and featured a stellar Kurt Russell performance. He topped himself in 2011 with the phenomenal Warrior, a mixed martial arts drama starring Joel Edgerton and Tom Hardy, which many critics glowingly compared to the original Rocky.

His latest, The Accountant, is an unpretentious – albeit highly predictable – thriller that boasts a terrific cast and offers further proof that Ben Affleck is an effective leading man when utilized in the right manner. It reminded me of the modestly budgeted studio fare we used to see in the mid-1990s and early 2000s. They might not have smashed box office records, but they did reliable business and entertained audiences.

It’s the kind of film that has become an endangered species thanks to obscenely expensive franchise flicks, awards bait and micro-budgeted art house titles, so I’m grateful any time one can sneak through the studio system. Besides, any movie that remembers how great John Lithgow and Jean Smart can be is just fine in my book.

Affleck plays Christian Wolff, the titular accountant who’s on the autism spectrum (the movie avoids a specific diagnosis, but it seems to be loosely based on Asperger’s specifics) and prefers spending his time immersed in spreadsheets to avoid making small talk with people. He appears to be a small town number-cruncher, occasionally helping farmers in danger of losing their homes, but he actually spends most of his time working for some of the world’s most dangerous criminal organizations.

When a drug cartel or a gun-running outfit discovers a cash flow leak, Wolff is the guy they hire to “uncook” the books and discover the culprit. His latest client is a groundbreaking robotics company, where an unassuming clerk (Anna Kendrick) has found a multimillion dollar error. As he gets closer to discovering the truth, bodies begin to pile up around him.

That draws the attention of both a dogged treasury agent (J.K. Simmons) and a mysterious enforcer (Jon Bernthal). As both men close in, Wolff must decide if he’s going to disappear like he usually does or employ his considerable skills to protect an innocent woman who thought she was doing a good deed.

Screenwriter Bill Dubuque incorporates a variety of well-known genre tropes, but assembles them in a way that manages to be entertaining instead of lazy. It’s a welcome turnaround from The Judge, his atrocious debut. That movie somehow managed to squander Robert Downey Jr., Robert Duvall, Billy Bob Thornton and a John Grisham-esque plot.

Dubuque doesn’t make the same mistakes here (although it helps that he’s working with a much better director this time), choosing to emphasize character and performance ahead of the non-mysterious mystery at the story’s core. The big “twist” is so obvious that I literally thought it was just the plot. It wasn’t until people gasped at the end that I realized the movie waited until the final minutes to connect the dots. The puzzling narrative choice doesn’t hurt the film, it just made me scratch my head a bit.

The same goes for the subplot involving Simmons’ character and his young protégée (Cynthia Addai-Robinson), who he tasks with uncovering Wolff’s true identity. It’s the only part of the movie that feels unnecessary, as their motivations are never clearly explained and their investigation doesn’t tell viewers anything we don’t already learn from other moments in the film.

O’Connor could have completely removed their scenes and lost nothing other than a reliably compelling performance from Simmons. It would’ve also gotten the running time under two hours, which is always nice.

Aside from these missteps, The Accountant is a lot of fun. I enjoyed its weird sense of humor and odd tonal shifts, which mostly stem from Affleck’s winning portrayal of Wolff. An action thriller obviously isn’t going for documentary-style realism in its depiction of someone on the spectrum, but it’s actually far more respectful than it could’ve been.

This isn’t one of those insulting “autism as superpower” movies, and Affleck incorporates subtle movements and behaviors into his performance rather than showy, over the top tics. Plus, I liked that Affleck plays Wolff as a guy who acknowledges his social awkwardness and lack of emotions, often conveying them as a form of deadpan humor.

Kendrick is solid in a role that could’ve been a lame “damsel in distress” stereotype. Yes, Wolff deviates from his routine to protect her character, but she’s already doing a fine job of defending herself before he arrives on the scene. Bernthal is also enjoyable (he’s clearly having a great time), but the actor is in serious danger of being typecast as the twitchy, unhinged tough guy. If I were him, I’d be on the lookout for a good comedy or romantic drama.

All told, The Accountant takes a generic premise and instills it with life thanks to a fresh take on the material and a cast who shows up ready to play. It’s perfect for an afternoon matinee, and I’m sure it’ll live a long healthy life on cable.

The Accountant is rated R for strong violence and language throughout.

Grade: B

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