The accountant symbolizes the Company as it wants to be seen. He dresses elegantly despite the heat and the poverty of the black native African workers surrounding him, emphasizing the Company’s professionalism. He is always immersed in his accounting books, diligently completing his work, which represents the Company’s devotion to perfection and excellence. But, despite appearances, the accountant is really a candidate for Citizen of the Year. He sees the dying groans of the native Africans an annoyance because they cause him to make mistakes in his ledger. This renders the Company rather cold and callous to the suffering of its workers.