The Accountant is a 2001 short film directed by Ray McKinnon that won the Academy Award for Live Action Short Film that year, defeating the Polish entry. It tells the story of two brothers in the American South struggling to save their family farm during a tough economic time. They seek help from the eccentric accountant, who seems to be the only one able to save the farm through unconventional means. Though played for black humor, the film offers a resonant commentary on crisis and consumerism in a rural community. It touched on themes that would not become widely discussed until the real-world crisis of 2008, showing the filmmakers' prescience.

1. THE ACCOUNTANT
ACADEMY AWARD FOR LIVE ACTION SHORT FILM

2. CAST:
Ray McKinnon - The Accountant
Eddie King - David O'Dell
Walton Goggins - Tommy O'Dell
Gary Richardson - One-armed farmer
Release Date: January 2001 (USA)

3. The Accountant - a short film directed in 2001 by
Ray McKinnon…may be a movie that some Polish
film lovers remember as the one which defeated at
Oscars our own excellent Polish contender (“Man
thing”, or - as we know it - “Męska sprawa” by
Sławomir Fabicki).
BUT IT’S SO MUCH MORE THAN THAT.

4. This weird dark comedy takes on
the difficult topics of crisis and
corrupting consumer society – slyly
adding an element of conspiracy
theories.
The story is set in the American
south – on one of many farms
fighting to survive in a really tough
economic climate. O’Dell brothers
– to whom the farm belongs – have
run out of options of how to save
the family business. They
desperately need help…Or, to be
more accurate, what they really
need is a miracle.

5. THE SAVIOUR
The accountant of the title – who
seems to take pride in collecting every
bad habit from chain smoking to
heavy drinking – is probably the only
person in the world able to save the
farm – together with the traditional
way of life in the American south
which is falling apart in the times of
crisis.

6. With every twist and unconventional character moment
(especially the ending…) we begin to understand –
while laughing uncomfortably – that under all the
layers of black humour lies a truly resonant and
challenging topic.
The makers of the film went on to succeed in their
future film endeavors – especially in TV industry with
acclaimed series such as the Shield or Justified…and
Walton Goggins (who plays the brother of the farm’s
owner) might just be the most interesting and original
actor on American television right now.

7. On a final note, what makes this short film
even more impressive is the fact that it
took on the topics widely discussed in art
when the real crisis arrived in 2008 – seven
years earlier. And yet, even now – in 2015 –
one would be hard-pressed to find a vision
commenting on those themes as original
and compelling.