Accountants of the theatre

I can't help but watch movies and think of things from an accounting perspective. Although there are many movies about accountants, I would like to see a few more. A musical about auditors would be cool. I know some of us have brainstormed the idea and have come up with some great stuff, I just don't know if Broadway is ready for that.

But there have been some great movies featuring accountants.

Think of some of the great ones: The Untouchables, the main focus was the accountant. Big deal Elliot Ness and his friends faced danger from Al Capone, but who was it that brought the whole thing down...the accountant. We can't forget the famous scene in the train station when the Untouchables are trying to get the accountant. They really should have shown that in accounting classes to scare people out of accounting for the mob. I remember is drivers ed., they showed what happens when you drink and drive, why not show us what happens when you account for the mob.

Then there was Shawshank Redemption, where accounting was used to help escape from prison. Should I ever find myself in prison, I will make sure the warden knows I can help launder his money. This is an example of accounting working to the benefit of man.

There are some movies that ever mention the accountant, or the auditor, and I can't help but think of what the accountants are facing in those times.

Let me me give you an example. Star Wars. How would you like to be the CFO of the Galactic Empire? I sure wouldn't want that job. I can just imagine sitting in a budget meeting with the Emperor and Darth Vader after the Death Star was destroyed. I wouldn't want to tell them that we don't have the budget for another one. Every time Darth would come with a purchase requisition, I would be too afraid to tell him no. Could you imagine..."Sorry Lord Vader, you have to get this request for a light saber approved by the Emperor before I can process it." Then he would say something like "You have failed me for the last time" and boom...you're dead.

I don't if Galactic Empires need to be audited like other governmental agencies. I would have to believe that would be a client you didn't want to take on. Talk about risk. Who cares if the financials are materially misstated?, I wouldn't want to offer any other opinion. I do wonder how long you would depreciate the Death Star for. I also wonder at what point the Empire would become a going concern.

I also can't help but think of Beauty and the Beast. I don't know much about French law. I do know that if the Beast had a castle in America, it would probably be part of a HOA and they would not stand for they way his house looked. But that rose, would that be a deferred asset, a liability, or what? That would be a tough one.

These are things that I ponder when I am alone in the dark.