The theory that The Accountant is really a Batman origins story is something cooked up by singer John Mayer and to be honest it’s about to get blown out of the water, even if it is a fun little decoy to make people think too hard about it. Fan theories like these are a little bit irritating for their supposed assumptions but they’re also a bit pitiable in how they’re concocted simply because someone wants to connect the dots from one movie to the next simply because the same actor is in multiple movies. That would be like saying that you could connect Kurt Russell’s movies from The Hateful Eight all the way to Soldier. Sorry, even in the fantasy it doesn’t quite work like that.
So let’s get to bombing the theory shall we?
First off the main character in The Accountant does have a name, and it’s Christian Wolff. He’s a man with high-functioning autism and he has a brother as well as both parents, neither of whom are shot down when he’s a young boy. Instead his mother leaves and his father begins to push Chris and his brother Braxton to the limit when it comes to endurance in order to toughen them up and make them more capable of surviving the life that might break them down if they allow it to. Bruce Wayne’s parents were murdered by Joe Chill or Jack Napier, depending on which version of the story you want to go with. Plus, even it’s able to be added, there’s no mention of Bruce Wayne being autistic. He’s been the boy genius with a ready-made fortune at his disposal since he was young. Chris was nowhere near as rich as Bruce.
They can both fight, but Bruce learned his skills as a means of standing up for himself so that he might dispense justice and protect others. Chris’s skill set kind of leans in that direction but he’s also a bit more violent than Batman and tends to use guns to solve problems rather than expensive toys. Even in his origins Batman didn’t really use guns all that much, nor did he go anywhere without his face being covered. He wanted anonymity, Chris doesn’t seem to care since he doesn’t leave anyone behind that could identify him aside from those he chooses to save.
Plus, there’s never mention of Bruce Wayne learning anything about accounting. He might be smart enough to do it but also consider this, he’s never gone by anything but Bruce Wayne and Batman. There’s no mention of a shady past that might come back to haunt him. This fan theory is basically trying to squeeze a square block into a triangle-sized hole and it’s not working the way they seem to think. Affleck has definitely played some strong, dominant characters in several of his movies but The Accountant and Batman are very different, not to mention that despite the fact that he uses guns and other harmful items, Batman doesn’t just up and kill anyone unless he can avoid it.
You’re right, this said an ‘origins’ story. Um, no, not really. It’s like trying to tell a person that ketchup is the same as a freshly smashed tomato. It just doesn’t work.