The Accountant is an unbalanced sheet. Gavin O’Connor’s film boasts strong performances, an interesting portrayal of disability and some tough action sequences. It also has no central focus, irritating contrivances and storylines that do not add up. Bill Dubuque’s script is part action-conspiracy thriller, part detective story and part mental health drama. These strands are clumsily interwoven and there are several contrivances that not only stretch credibility but add little to the drama. The detective narrative featuring US Treasury agents Raymond King (J K Simmons) and Marybeth Medina (Cynthia Addai-Robinson) would have made a strong narrative in its own right, but as it stands sticks out like undeclared earnings. Various characters have unnecessary personal motivations much as in Jason Bourne, suggesting a lack of investment in the drama of people caught up in events beyond their control. This drama is especially relevant in the contemporary era of global interconnection, information and finance, a topic that features in a number of recent films such as The Big Short and The Infiltrator. To underfund such a theme in a film with this subject matter is disappointing.
On the plus side, The Accountant does channel its funds into effective design and atmosphere. DOP Seamus McGarvey gives the film an often bleak appearance, while production designer Keith P. Cunningham creates environments of sleek functionality. As the eponymous book keeper with shady connections, Ben Affleck blends roles of his friend Matt Damon, as Christian Wolff has mental health issues and deadly skills like Jason Bourne and mathematical genius like Will Hunting. Affleck’s hunched physical performance, muted tones and expressions express someone cut off from much of the world. Flashbacks explain his character and family history, while his relationship with Dana Cummings (Anna Kendrick), the naive young accountant who stumbles into his world, is charming and effective. The film’s portrayal of Asperger’s Syndrome sometimes falls into the trap of presenting an unusual mental state as a superpower, rather than a distinctive perspective. This perspective leads to the film’s most arresting moment, as Wolff peruses decades’ worth of accounting records before explaining his findings to Cummings with an animation not seen elsewhere. O’Connor creates a palatable sense of excitement and energy in Wolff’s forensic accounting, which is odd when other sequences feature blistering action. This suggests a more satisfying film might have been a true economic thriller. As it is, the film returns only partially on its investment, leaving the viewer wanting a greater return.