Although this drama may not be everyone’s cup of tea, as an accountant and prior ethics professor, I found the show absolutely amazing. So for this one, I’ll have a lot of thoughts to share 🤣. In a pleasant surprise, I genuinely enjoyed not only the accounting and crime-fighting aspects of the show, I also enjoyed how it gave a unique perspective on the battle of good versus evil.

Although the drama initially focuses on developing Ho-Woo’s plotline, it is ultimately the integrated story of many individual characters. It’s the story of everyday people facing what feel like impossible ethical dilemmas. People forced to confront their bottom lines and establish how far their limits can be pushed. Can these individuals act against their own interests for the sake of the public good? And in the face of powerful and wealthy manipulators, to what extent can humanity be driven to act against their better instincts?

One amazing aspect of this show is the diverse display of ‘ethical’ people throughout. Many Korean shows feature the theme of an individual or small group of ‘morally good’ people working alone to re-establish justice while the wealthy and powerful antagonist holds everyone else immobile through fear or greed. It is the oft repeated tale of David and Goliath, Robin Hood robbing the wicked rich, and the ‘white collar worker saves the day.’ Rather overdone at this point.

“Numbers” does not take that route —instead, Ho-Woo finds support from those amongst all socio-economic backgrounds. From bank presidents and corporate chairmen to national journalists, government officials, prosecutors, small restaurant owners, and the general public; each has a representative in the ultimate crowd of ‘good guys’ by story’s end.

In a highly uplifting message, it becomes clear that the heroes far outnumber the bad. Ho-Woo comes to understand it is insufficient to rage against unfairness and corruption if your rage is not backed with action and where many take action (and there are many good people), there is little they cannot accomplish.

Ho-Woo (and all those around him) are depicted as intelligent and competent individuals, well versed in the laws and regulations and able to wield them as weapons when needed. We loved that the female cast are also portrayed as bright, emotionally stable people who work together with their male colleagues with few if any gender discrimination issues arising. It was a pleasant change and allowed the characters to build an amazing repertoire as a team.

To that end, the screenwriters also expect the viewers to be intelligent, educated individuals as well. The crimes were complex and involved actual issues in the accounting profession (from stock manipulation to hiding assets in the financial statements). It is not the sort of drama where you put it on and go about your business with it in the background. You need to listen and pay attention to their explanations to understand how the crimes are being committed and how the accountants are able to bring it to an end.

From a social perspective, we thought this was an amazing way to introduce the public to accounting issues and how those decisions can impact the general economy (e.g., a bank run).

Slight Possible Spoiler Below I Suppose. . .

Some people did not enjoy the ending of the show because they feel it leaves things somewhat unfinished; however, that was to me quite natural for the flow of the story. . . The fight between ethics and corruption in society is not the simple open and shut case of books and films. . . it is an ongoing struggle with new issues and new attacks launched daily in all aspects of the financial industry. The importance lies in continuing to fight anyway.

The cast has significant experience among them and some have worked together in other dramas which allowed them to have comfortable chemistry on screen. Choi Jin Hyuk and Choi Min Soo are always excellent actors and bring a high level of professionalism to the wide range of characters they have played. It is nice seeing Choi Jin Hyuk as a mature actor having seen him develop over the years.

I can’t name a single character who did not do a wonderful job with their role their written portrays were very well developed. The technical aspects were well done though it didn’t require any major scenes beyond the big fire in one episode. I can’t recall the music so it didn’t leave a lasting impression, but that’s neither good nor bad.

Overall, definitely one of our few five stars!