# The best short film I have ever seen: The Accountant **URL:** \ **Category:** Cafe Society\ **Created:** [August 13, 2003, 8:08pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997 "2003-08-13T20:08:52Z")\ **Posts on this page:** 9\ **Page:** 1
**Author:** ![Morbo](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/morbo/32/389_2.png) [@Morbo](https://boards.straightdope.com/u/Morbo)\ **Post date:** [August 13, 2003, 8:08pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/1 "2003-08-13T20:08:52Z")
I’m not even sure if it’s available to purchase or not yet - a friend of a friend had a copy of it and I’m not even sure how he got it. It most recently premiered at the Palm Springs Film Festival in 2003. The story is of this backwoods southern boy accountant who is hired by a farmer’s brother to save his farm. The guy’s brother you might recognize as Shane from the TV show _The Shield_, the other two actors I didn’t recognize. To say more would be unfair, as it is a short film. All I can say is that it was incredible. Hilarious, well-acted, fantastic cinematography, and extremely well-written, which slowly dawns on you as you watch it. It was written and directed by the guy that plays the role of the accountant - Ray McKinnon. On the basis of this film, he will be famous soon enough - a true talent. If you happen to see this film available for rent, do yourself a favor and watch it. I enjoy short films and have probably seen hundreds of them in my lifetime, so it’s not hollow praise when I say that this is the best one I’ve ever seen. ---
**Author:** ![MovieMogul](https://avatars.discourse-cdn.com/v4/letter/m/f08c70/32.png) [@MovieMogul](https://boards.straightdope.com/u/MovieMogul)\ **Post date:** [August 13, 2003, 8:45pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/2 "2003-08-13T20:45:33Z")
This (deservedly) won the Live Action Short Oscar two years ago. The director, writer, and star Ray McKinnon is probably best known as Vernon T. Waldrip, Penny’s “certified” suitor in _O Brother, Where Are Thou?_. If you liked this, I think the most recent Oscar-winning short **[This Charming Man](http://us.imdb.com/Title?0340071)** from Denmark is even better. It may be playing in a theater [near you](http://www.oscarshorts.com/). Check it out. ---
**Author:** ![Morbo](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/morbo/32/389_2.png) [@Morbo](https://boards.straightdope.com/u/Morbo)\ **Post date:** [August 14, 2003, 1:03am UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/3 "2003-08-14T01:03:00Z")
I have seen that one **ArchiveGuy** - personally, I thought The Accountant was better, but I agree that it’s a great film. Another one of my favorites was _12:01_, starring Kurtwood Smith. Too bad it was absorbed (and blandified) by _Groundhog Day_. ---
**Author:** ![Wendell\_Wagner](https://avatars.discourse-cdn.com/v4/letter/w/8491ac/32.png) [@Wendell\_Wagner](https://boards.straightdope.com/u/Wendell_Wagner)\ **Post date:** [August 14, 2003, 2:21am UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/4 "2003-08-14T02:21:53Z")
I thought _The Accountant_ was very good too. I’m not sure what I would consider to be the best short film. It depends on what the time limit is. I like the film _La Jetee_ very much. ---
**Author:** ![MovieMogul](https://avatars.discourse-cdn.com/v4/letter/m/f08c70/32.png) [@MovieMogul](https://boards.straightdope.com/u/MovieMogul)\ **Post date:** [August 14, 2003, 11:01am UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/5 "2003-08-14T11:01:28Z")
I’d say my 5 favorite non-animated shorts are: **One Week** (Buster Keaton, 1920) **Un Chien Andalou** (Luis Bunuel/Salvador Dali, 1929) **Cosmic Ray** (Bruce Conner, 1962) **La Jetee** (Chris Marker, 1962) **The Heart of the World** (Guy Maddin, 2000) I’ve obviously heard of _12:01_, but I haven’t seen it (yet). However, I think _Groundhog Day_ is brilliant, and from what I understand, completely different in tone and theme from the short it’s similar to. ---
**Author:** ![Morbo](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/morbo/32/389_2.png) [@Morbo](https://boards.straightdope.com/u/Morbo)\ **Post date:** [August 14, 2003, 6:21pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/6 "2003-08-14T18:21:44Z")
Ooh! I forgot about **Un Chien Andalou**. Maybe I should just say this is the best recent short film I have ever seen. > [@](#): > > I’ve obviously heard of 12:01, but I haven’t seen it (yet). However, I think Groundhog Day is brilliant, and from what I understand, completely different in tone and theme from the short it’s similar to. The tone is very different. You really feel sorry for Kurtwood Smith - they don’t play it for laughs at all. (I liked _Groundhog Day_ too, but I wanted them to adapt _12:01_ faithfully). ---
**Author:** ![MovieMogul](https://avatars.discourse-cdn.com/v4/letter/m/f08c70/32.png) [@MovieMogul](https://boards.straightdope.com/u/MovieMogul)\ **Post date:** [August 14, 2003, 10:56pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/7 "2003-08-14T22:56:57Z")
Well, I wouldn’t call it an adaptation simply because it uses the same premise. Did you know that they actually did make a feature-length version of _[12:01](http://www.imdb.com/Title?0106188)_? It’s a TV movie (also unseen by me). Replacing the wonderful Kurtwood Smith with Jonathan Silverman isn’t promising, though… ---
**Author:** ![Morbo](https://sea3.discourse-cdn.com/straightdope/user_avatar/boards.straightdope.com/morbo/32/389_2.png) [@Morbo](https://boards.straightdope.com/u/Morbo)\ **Post date:** [August 14, 2003, 11:39pm UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/8 "2003-08-14T23:39:30Z")
::reads **ArchiveGuy** ’s link…vomits:: “And Helen Slater as ‘the woman’…” Ugh. ---
**Author:** ![Wendell\_Wagner](https://avatars.discourse-cdn.com/v4/letter/w/8491ac/32.png) [@Wendell\_Wagner](https://boards.straightdope.com/u/Wendell_Wagner)\ **Post date:** [August 15, 2003, 3:03am UTC](https://boards.straightdope.com/t/the-best-short-film-i-have-ever-seen-the-accountant/194997/9 "2003-08-15T03:03:08Z")
I’ve heard it claimed that _Groundhog Day_ was inspired by the novel _Replay_ by Ken Grimwood. I’m dubious about that claim, just as I am about the supposed influence of _12:01_ on _Groundhog Day_. The idea of reliving a period of time isn’t as original as all that.