by Heath Lynch, Contributing Writer

The same, but different.

It’s an oxymoron. A statement that contradicts itself. Something that could not possibly exist in a logical world. But we very clearly don’t live in a logical world, so oxymorons thrive. Normally, we reserve the term “oxymoron” to word puns and food. You know, jumbo shrimp. However, in the case of The Accountant 2, specifically as it relates to The Accountant, we have one more definitive use for oxymoron. The same… but different.

Because, sure, The Accountant 2 is still directed and written by Gavin O’Connor and Bill Dubuque, respectively, the same duo who brought us the first film. Ben Affleck and Jon Bernthal star as brothers who are exceptionally skilled in the ways and means of tactical murder. Affleck still portrays a man with neurodivergence that feels progressive in spirit, but still lacks truth and nuance. He works in collaboration with the US government to take out criminals while operating outside the law… yadda yadda, it’s all the same.

But The Accountant 2 decides to crank the dial up to 11 in every way possible. Where the first film had Affleck’s Christian Wolff character avoiding social interaction like the plague, here he is going line dancing in a bar, speed dating with dozens of women, and talking to virtually everyone he can, sporting a weird lisp that was not present with the character at all in the first film. Bernthal’s Braxton Wolff went from being a menacing figure who would occasionally drop a singular line of dark humor from time to time, to being a continuous source of comedy and jokes. Yelling and screaming at the top of his lungs, making fun of everyone in every which way, and being as brashly sarcastic as possible at all times. Yadda yadda, it’s all different.

This is a microcosm of the entire experience this flick provides.

So much so that, frankly, I was stumped on what to even write beyond that fact. It all just felt so… trivial.

This is a simple, straightforward film. It’s meant to be a crowd pleaser. More akin to a buddy cop action comedy like a Lethal Weapon or a Bad Boys than The Accountant, which was undeniably an espionage, action thriller. Your mileage may vary as to whether or not you are down for this new flick based on that fact alone. Did you like the seedy corporate dealings, singular assassination attempts, gripping tension, and mystery of the first film? Well, maybe this new one isn’t for you. However, if you were all about the action and violence, loved the jokes, or really dug the brother dynamic, boy, you’re in for a treat.

This new flick isn’t bad, per se. Just different. More. There’s more action. More comedy. We even have more in-universe world building, similar to the expansion in the lore that happened from John Wick to John Wick: Chapter 2. We actually have a scene with Justine (Allison Robertson), Christian’s autistic friend from the first film who was recast for some reason this go around, so I didn’t even recognize who they were supposed to be at first since the portrayal was so different, leading a team of neurodivergent teenager hackers who infiltrate computers and steal files from the most secure locations all the way down to a random citizen’s cell phone. It’s wild.

In many ways, it feels like the vibe between the two films has shifted from singular vision to franchise expanding sequel. Where The Accountant stands on its own, feeling like a complete story with realized characters and plenty of details, The Accountant 2 trims that detail and character to ramp up the more popcorn, crowd-pleasing qualities. I don’t walk away from this movie really understanding these characters any more than when the movie started, finding myself caring about where they’ll end up, or even understanding this narrative plot as it jumps around and cuts across crucial components in the plot. But I do walk away laughing at some of the over-the-top stupidity, gawking at the absurd speed dating sequence, and getting adrenaline spikes with some of the well-choreographed action sequences.

I still prefer the first flick, as it delivers more of what I’m interested in seeing. However, I don’t deny that I still had a good time with this new action romp, and that most audiences will likely prefer this brand of action and comedy. That’s what this boils down to. It’s the same, but different, and it’s up to you whether or not that’ll float your boat.

Rating: Liked It

The Accountant 2 is currently playing in theaters


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