Aahana Swrup
‘The Accountant,’ an action thriller film about Christian Wolff, a man with high-functioning autism who also happens to dabble in bookkeeping for some of the world’s most dangerous organizations, follows numerous plot threads. In many ways, the one revolving around LivingRobotics, a seemingly mundane company that manufactures and develops Prosthesis technology, brings the inciting event that sends Christian’s life down an unpredictable path. Although Christian takes on the auditing job at the company, hoping to find a safer project, his path entangles with trained assassins once an embezzlement reveal puts the innocent Dana Cummings in harm’s way.
As a result, even with the Financial Crimes department on their tail and a trained assassin out for their blood, Christian and Dana find themselves delving into the LivingRobotics’ accounts to puzzle out the company’s secrets. Given the narrative significance assigned to the company and its financial crimes, people might wonder if it has any basis in real life. SPOILERS AHEAD!
LivingRobotics: A Fictional Company That Takes Inspiration From a Real-Life Fraud
No, LivingRobotics from ‘The Accountant’ is not based on an actual company. Within the film’s fictional confines, most characters and plot details remain similar works of fiction created in service of the plot. Thus, outside of LivingRobotics’ function in the story as a narrative tool to drive Christian and Dana’s stories forward, the company has no other origins.
Yet, in charting its fictional course, LivingRobotics manages to hold on to one piece of reality, which even serves as an in-universe inspiration for the company’s financial fraud. LivingRobotics’ central embezzlement fraud remains its defining feature within the story since it brings the company into Christian’s orbit. The company’s CEO, Lamar Blackburn, is involved in some shady business practices, namely funds skimming and money laundering, which he plans to re-invest in his company after opening it up to the public stock market.
By doing so, Blackburn hopes to drive up the stock evaluation of his company by showcasing an inflated income. Consequently, the same would result in higher interest from investors. However, before Blackburn commences with his plan’s later stages, he has to ensure his books remain leak-free so that his con isn’t uncovered. Hence, he hires Christian.
Nonetheless, Christian and his penchant for obscure knowledge allows him to see through Blackburn’s plans after he recognizes the scheme from an infamous historical fraud, the “Crazy Eddie Fraud.”
Crazy Eddie, an electronic chain, underwent a massive public scandal in the 60s-70s after authorities discovered that Eddie Antar, the owner, skimmed his company’s funds to funnel them back in and increase profit margins. The similarities between Antar’s real-life fraud and Blackburn’s scheme equipped within ‘The Accountant’s’ fictionalized plot remain evident and even referenced in the film.
As such, one clear connection can be drawn between LivingRobotics and reality. Nevertheless, LivingRobotics, on its own, holds no basis in a real-life business and remains a fictional addition to the film.
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