Nama                        : Nurfitri Muraini

Mata Kuliah             : Auditing

Tugas                       : The Accountant Movie Review 2016

Dosen Pengampuh : Ibu Yustina Hiola, SE., Ak., M.S.A., CA

 

The Accountant Movie Review 2016

1.      The Accountant Movie Narration

The Accountant is a 2016 American action thriller film directed by Gavin O'Connot, written by Bill Dubuque and starring Ben Effleck, Anna Kendrick, J.K. Simmons, Jon Bernthal, Cynthia Addai-Robinson, Jeffry Tambor and John Litgow. The storyline follows Christian Wolff, an autism-certified public accountant who makes a living by dismantling the books of criminal and theoretical organizations around the world that suffer from internal embezzlement. One of his specialties is making cooking the books. In carrying out his actions, and he is always assisted by a mysterious assistant who is usually called The Voice.

Beyond all the conflicts, the film explores Christian's character as an autistic person, Christian has difficulty interacting with those around him. In addition to having skills in calculating numbers, Christian also has martial arts skills and snipers.

A man under the pseudonym Christian Wolff belongs to the autism spectrum. His mother wanted to send him to Harbour Neuroscience, a treatment plane, but his father did not approve of Chrtistian Wolff's departure. Unable to provide for Christian, his mother left their family. And his father began training him and his brother Braxton in a variety of martial arts while also encouraging Christian to adjust to the stimuli that triggered him rather than avoid them.

Subsequently, Christian operated a small accounting firm in Plainfield, IIIniois, which served as a cover for his money laundering company. His criminal client contacted him through an unnamed woman, who also set up his business. Chriss was hired to audit the firm Living Robotics after the company's CEO Lamar Clackburn and his sister. Rita learns of accounting irregularities. They assigned Internal accountant Dana Cummings to assist Wolff when he discovered the problem.

Meanwhile, Chief Financial Officer Ray King met with a data analyst named Marybeth Medina who had Keriminal records as a teenager but failed to disclose this on his job application. King warns Medina that he will face jail if he chooses to reveal the information, and he assigns him the task of discovering Wolff's true identity before King retires in a few months. He used information provided by King along with tax records to locate Wolff's office.

In a chain of events full of intrigue and surprise, Wolff, a bold and shrewd accountant, is involved in a financial investigation that uncovers the major crimes behind the company's financial records. By discovering that $61 million had been embezzled, Wolff embarked on a journey that led through a series of conspiracies and death threats. In his quest to uncover the crime, Wolff faces a variety of challenges, including physical battles with hitmen and confrontations with dangerous individuals.

When Wolff discovers that Rita has been murdered and chopped up by Lamar as a money thief, the plot is further complicated by revealing the relationship between the main characters. With support from colleagues like King and Medina, Wolff continues to uncover the truth amid complicated political intrigue and vested interests. Through fierce fights and dangerous negotiations, Wolff manages to solve his case with courage and decisiveness.

In the midst of all this, personal relationships and lies are revealed, adding a layer of complexity to this story. From business partners to siblings himself, Wolff had to deal with internal and external conflicts that tested his integrity as a professional and an individual. With the end of the drama in which the truth is revealed and justice is served, Wolff shows that courage, perseverance, and dedication to the truth are the keys to overcoming the greatest challenges.

With the final scene featuring Wolff driving down a country road with an Airstream in tow, the story gives an idea of the risky yet meaningful adventure experienced by an unusual accountant. Through his action-packed and intriguing story, Wolff not only proves his worth as an accomplished professional but also as a modern hero ready to fight evil for justice.

 

2.      Names of companies that are clients of Christian Wolff

a)     Living Robotics: A robotics company headed by Bill Cummins. Christian helps them audit their finances

b)     Purity First: A soap company headed by John Smith. Christian helps them investigate internal fraud

c)      Lamar Industries: a company headed by Lamar Black. Cristian helps them hide their illegal profits

d)     Valdez Security: A private security company led by Francisco (Frankie) Morales. Christian helps them launder money

e)     Dana Cummings: An accountant at Living Robotics who became Cristian's friend

f)       Ray King: A Treasury agent who investigates Christian

g)     Braxton Wolff: Christian's younger brother who works for Frankie Morales

 

3.      Problems with Living Robotics Companies

In the film The Accountant (2016), Living Robotics experienced several problems, including:

a)     Accounting Irregularities: Dana Cummings, an in-house accountant at Living Robotics, found some irregularities in the company's books. This sparked concern for the company's CEO, Lamar Blackburn, and his brother, Rita Blackburn.

b)     Theft of Funds: Christian Wolff, a forensic accountant, works to audit Living Robotics' finances. He found that the company's funds had been systematically discovered.

c)       Death of CFO: Living Robotics' CFO, Ed Kroll, committed suicide. His death is sought by Ray King, a Treasury Department agent.

d)     Stock Market Manipulation: Christian Wolff discovered that Living Robotics engaged in stock market manipulation.

e)     Involvement with Criminal Organizations: Christian Wolff discovers that Living Robotics has ties to criminal organizations led by Mina.

f)       Terror Threats: Living Robotics is the target of terror threats from Mina's organization.

g)     Internal Conflict: There is an internal conflict at Living Robotics between Lamar Blackburn and Rita Blackburn about the future direction of the company.

h)     Crisis of Trust: The financial crisis and terror threats caused a crisis of trust among Living Robotics employees.

 

4.      Impact on problems found by the company for management

Impact of Problems Found in Living Robotics

1)     Impact for the Company:

a)     Financial Loss:

Financial fraud and deceptive practices can cause significant financial losses to Living Robotics. Manipulation of accounting or accounting for resources can be:

(a)  Reducing the company's revenue and profits.

(b)  Disrupt operational operations.

(c)   Threatening the survival of the company.

(d)  The cost of investigating and resolving issues can also put a strain on a company's finances.

b)     Reputational Damage:

News of fraudulent events or practices can damage Living Robotics' reputation in the eyes of the public. It can be:

(a)  Lowering the trust of customers, investors, and business partners.

(b)  Affects the long-term business performance of the company.

(c)   Regaining trust and a good reputation takes significant time and effort.

c)      Stock Impairment:

If Living Robotics' financial and reputational problems become public, the value of its shares could drop dramatically. It can be:

(a)  Causing losses to shareholders.

(b)  Complicate the company's efforts to secure future funding.

d)     Loss of Customers and Business Partners:

Customers and business partners may lose trust in Living Robotics and choose to cooperate with other companies. It can be:

a)     Reducing the company's revenue and market share.

b)     Limiting future business opportunities.

e)     Lawsuits:

Living Robotics could face lawsuits from shareholders, customers, or others harmed by the problems found. It can be:

(a)  Causing significant financial losses.

(b)  Ruining the company's reputation.

2)     Impact on Management:

a)     Loss of Trust:

Living Robotics' management can lose the trust of shareholders, board of directors, and employees. It can be:

(a)  Led to a change of leadership.

(b)  Affects employee morale and productivity.

b)     Answer the Law:

Members of management may be held legally liable for problems found. It can be:

(a)  Causes fines or imprisonment.

(b)  Ruining their personal reputation.

c)      Career Damage:

The careers of management members can be marred by scandalous scenarios or fraudulent practices. It can be:

(a)  Causes difficulties in finding a new job.

(b)  Limiting future career opportunities.

d)     Stress and Pressure:

The management of Living Robotics will face significant stress and pressure to resolve issues and restore the company's reputation. It can be:

(a)  Affects their mental and physical health.

(b)  Affects their ability to work effectively.

 

5.      Reflect on the unethical actions that occurred in the film and relate it to the Indonesian Accountant Code of Ethics. Then explain from each point of view regarding violations of the code of ethics

a)     The film The Accountant features several unethical actions committed by Christian Wolff, an autistic accountant who has an extraordinary ability to analyze finances. Here are some examples of these unethical acts and their analysis based on the Indonesian Accountant Code of Ethics (KEAI):

1)     Criminal Serving Clients:

-          Christian helps companies and criminal organizations hide their illegal profits.

-          KEAI violation: Article 10 paragraph (1) of the KEAI prohibits accountants from performing actions that can harm the reputation of the profession. Serving criminal clients clearly violates the principles of integrity and objectivity.

2)     Perform Data Manipulation:

-          Christian manipulates financial data to help his clients avoid taxes.

-          KEAI violation: Article 12 paragraph (1) of the KEAI prohibits accountants from producing malicious information. Manipulation of financial data is a serious violation of the principles of honesty and professional membership.

3)     Maintaining the confidentiality of criminal clients:

-          Christian keeps information about his criminal clients secret from the authorities.

-          KEAI Violation: Article 26 paragraph (1) of the KEAI requires accountants to maintain the confidentiality of client information. However, in this case, Christian kept information that could help law enforcement secret.

4)     Falsifying Documents:

-          Christian forged documents to help his client.

-          KEAI Violation: Article 12 paragraph (2) of the KEAI prohibits accountants from making or signing disseminating documents. Falsifying documents is a serious violation of integrity and objectivity

b)     Their Respective Viewpoints Regarding Code of Conduct Violations:

1)     Christian Wolff:

-          Christian probably reasoned that he was helping his clients because they were urgent. He may also reason that he is not harming anyone with his actions.

-          However, Christian still violates the KEAI with his actions. He must put the public interest first and enforce the law.

2)     Christian clients

-          Christian's clients may reason that they need Christian's help to avoid taxes and penalties.

-          However, they must also be aware that their actions violate the law and may harm society.

3)     Accountant Profession:

Christian's actions can damage the reputation of the accounting profession. It is important for the accounting profession to uphold high ethical standards and ensure that its members do not engage in illegal activities.

 

6.      Groups that agree that Christian Wolff has acted according to the code of ethics

Groups that agree that Christian Wolff acted within the code of conduct may argue that the character, despite engaging in illegal activities, committed acts that were considered a form of justice themselves. They can see that Wolff uses his accounting skills and intelligence to uncover financial crimes and help uncover the truth behind financial manipulation, despite involving cunning methods. This view may emphasize that Wolff acted for the greater good despite breaking conventional rules.

 

7.      Groups that believe Christian Wolff committed a violation of the code of ethics as an accountant

Groups that believe Christian Wolff committed a code of conduct violation as an accountant will highlight the fact that the character was involved in illegal practices such as manipulation of financial records and money laundering. They will emphasize that Wolff's actions not only violated the principles of integrity, objectivity, and professionalism in the accounting profession, but also damaged the reputation of the profession as a whole. This view may highlight that Wolff's actions were unacceptable even though his goal was to expose financial crime.