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accounting arc – student-led conversations
with harshita multani
center for accounting transformation
in a special episode of accounting arc: student-led conversations, student host harshita multani interviews jeff frable, cpa, cgma, a partner at cck strategies in tulsa, okla.; aurmaudra bradley, cpa, president of the naba indianapolis chapter; and video producer dave maresca with the center for accounting transformation and 卡塔尔世界杯常规比赛时间, about the financial mechanics behind modern entertainment—and the accountants who make the numbers work.
more accounting arc: free speech is a right; respect is a responsibility | cash bags, casinos & audits: how first jobs shape us | gen z redefines careers | bootleggers, baptitsts & cpas: rethinking licensure | cpa firm ownership under fire | walking violation: when showing your cpa gets you in trouble | audit bags to tiktok tags, gen z talks success | students challenge accounting’s traditional career path | true grit: recognizing struggles that shape our successes |more admins, fewer students, no plan | what career advice gets wrong for gen z – and how to fix it | your identity is not a liability | burnout, be gone: accounting needs a boundary breakthrough
the panel opens with favorites ranging from the movie “back to the future” to the tv show “lost,” then quickly moves to the business beneath the screen. bradley says the shift from box office and album sales to streaming platforms fundamentally changes how talent gets paid and how accountants track performance. she points to the recent labor actions in hollywood as an example of residual models catching up to platform economics. in 2023, both the writers guild of america and sag-aftra cited the rise of streaming and reduced residuals as central issues during historic strikes that disrupted production across the industry.
frable emphasizes that the profession’s core value does not change. “you do you, and i’ll do me,” he says. artists and athletes deserve to focus on their craft while accountants manage contracts, taxes, and cash flow.
he notes that scandals and high-profile missteps often stem from inadequate financial guidance rather than ill intent. maresca adds that streaming’s opacity makes accountants even more essential, as platforms guard viewership data while talent negotiates new forms of success-based compensation. (both guilds pursued new streaming residual frameworks in 2023 agreements.)
the conversation shifts to the way fiction reflects financial reality. multani asks how “the office” would operate if michael scott had to live inside a strict budget. the panel cites “the surplus,” an episode in which characters debate whether to buy a copier or chairs—an exaggerated but recognizable tug-of-war between comfort and capital allocation.
maresca notes that budgets can fuel creativity as much as they constrain it. he recalls “x-cops,” a 2000 “x-files” episode shot in the style of the show “cops.” the cinéma vérité approach delivered a distinctive look and kept production costs down—an example of money shaping form without sacrificing story.
from scranton, the panel travels to prohibition-era chicago. bradley and frable discuss “the untouchables” and how law enforcement ultimately brings down al capone not for violence but for tax evasion—a reminder that financial records can become decisive evidence. contemporary accounts credit forensic work and ledger analysis for building the case, a tactic that still informs white-collar enforcement.
the group also touches on the human side of money. maresca cites nicolas cage’s public admission that he accepted “crummy” roles to pay off millions in debt, a real-world illustration of how finances steer creative choices. multani highlights the recurring theme in drama: money trails reveal hidden truths, set up ethical dilemmas and define consequences. in “breaking bad,” the mechanics of laundering become a plot engine; actors have separately argued that streaming should compensate long-tail hits more fairly, underscoring economics as a continuing off-screen storyline.
the panel keeps returns to one conclusion: accountants are the under-credited problem-solvers across entertainment, sports and government. bradley frames them as “the silent undercurrent,” the professionals who make decisions possible by turning passion into viable plans. frable adds that personalities differ in every office and production, but the need for financial clarity does not. maresca says the best media is born from realistic constraints, where finance and creativity work in tandem.
accountants are not just scorekeepers. they are culture-makers who ensure that the art, the artists and the audience can all trust the numbers behind the magic.
5 key takeaways
- streaming changes the revenue math. residuals, royalties and success metrics evolve fast; accountants translate the new economics.
- the core role stays the same. creators need trusted advisors who track revenue, manage tax risk, and protect long-term value.
- budgets shape stories. financial constraints often drive innovative formats and production choices.
- follow the money. forensic accounting underpins accountability—from classic cases like capone to modern fraud.
- money reveals character. financial pressure—on screen and off—tests ethics and drives decisions.