The opening scenes of “The Accountant” set a riveting stage for the narrative, plunging viewers into a world of mystery and suspense. The film commences with a visceral urban mob massacre, enveloped in sepia tones and faux-celluloid graininess, immediately establishing a gritty and tense atmosphere. As the story unfolds, we are transported back to 1989, where a pivotal moment occurs at a home for neurologically impaired children. Here, a compassionate doctor convinces hesitant parents to enroll their son, Christian Wolff, in a transformative summer program at the institute. Through Christian’s unique approach to solving a jigsaw puzzle, we glimpse his exceptional cognitive abilities, hinting at the depths of his intellect.
Fast-forwarding to the present day, we encounter Christian Wolff, portrayed by Ben Affleck, a seemingly ordinary strip mall accountant whose mastery of tax laws astonishes his clients. Meanwhile, at the Department of the Treasury, seasoned official Ray, played by J.K. Simmons, divulges fragments of information about a mysterious figure known as “the accountant” to his junior colleague, portrayed by Cynthia Addai-Robinson. Intrigued by Ray’s revelations, she becomes entangled in his pursuit, forced to confront her own past.
The narrative unfolds like a meticulously crafted puzzle, with each scene contributing to the enigmatic persona of Christian Wolff and delving into the complexities of the supporting characters’ histories. As alliances shift and secrets threaten to surface, the tension escalates, turning the story into a captivating financial thriller.
The intensity heightens as Christian finds himself in a deadly confrontation, facing a target bearing resemblance to the Vice mascot and rapper Action Bronson. This scene serves as a standout moment, capturing the film’s gritty and action-packed essence. The introduction of a formidable hitman, portrayed by Jon Bernthal, further complicates Christian’s tumultuous world.
However, the plot takes an unexpected turn with two revelations that verge on the absurd. One of these twists, in particular, becomes unintentionally comedic, accentuated by cutaway shots to Lithgow’s incredulous reactions as he observes the chaos unfolding on his home security monitors. These moments of disbelief underscore the sheer absurdity of the plot developments.
Despite its attempts to inject excitement, the film occasionally veers into contrived territory, disconnecting from reality and prompting viewers to question its plausibility. While it succeeds in generating tension, the resulting spectacle blurs the line between thrilling entertainment and over-the-top exaggeration, contrasting with the subtlety of past financial thrillers like “Rollover.”
Overall, “The Accountant” presents a gripping narrative filled with intrigue, suspense, and complex characters, although its occasional missteps may leave audiences questioning the believability of the story.
| Aspect | Description |
|---|---|
| Opening Scene | Jarring urban mob massacre bathed in sepia tones and faux-celluloid graininess, setting tone of gritty suspense. |
| Flashback to 1989 | Neurologically impaired children’s home serves as backdrop for pivotal moment. Doctor persuades parents to enroll son, Christian, in transformative summer program, showcasing his exceptional cognitive abilities. |
| Present Day Introduction | Christian Wolff, seemingly unremarkable strip mall accountant, displays mastery of tax laws, leaving clients in awe. Treasury official Ray reveals tidbits about mysterious figure, “the accountant,” drawing junior officer into intrigue. |
| Narrative Structure | Unfolds like a well-crafted puzzle, each scene adding piece to enigmatic persona of Christian Wolff while weaving complexities of supporting characters’ pasts. Tension builds as alliances shift and secrets threaten to unravel. |
| Standout Scene | Intense confrontation where Christian takes down target resembling Vice mascot and rapper Action Bronson. Scene captures film’s gritty and action-packed essence. Introduction of formidable hitman adds further complexity to Christian’s world. |
| Absurd Plot Twists | Unexpected revelations border on absurdity, with one twist becoming unintentionally comedic. Cutaway shots to Lithgow’s incredulous reactions underscore sheer absurdity of developments. |
| Veering into Contrived Territory | Attempts to inject excitement lead to contrived and disconnected plot developments, questioning plausibility of narrative. Contrasts with subdued financial thriller like “Rollover,” highlighting fine line between thrilling entertainment and over-the-top spectacle. |
