The answer to the question: What movie does the accountant watch? is inside the article: A timid accountant in a Scottish Tweed weaving company cleverly bests the brash modern American efficiency expert whose ideas threaten his way of life. The film opens with Martin in Edinburgh buying whisky and cigarettes on the Royal Mile. We then see him at work as a head accountant in a very old-fashioned firm in the New Town. The Justerini & Brooks premises in George Street serves as their shop in the film. Martin is called to the death-bed of the owner, old MacPherson, at Moray Place. He is offered a whisky and declines. Old MacPherson drinks both and promptly dies. The new owner of the Tweed company, played by Robert Morley, is enamoured of a zealous American woman who is an efficiency expert and who wants to turn her hand to revolutionise the very traditional company. She insists on visiting "the factory" on the island, only to discover the task is done by old couples, on crofts where they spin the wool. She plans to replace the 700 weavers, dotted across the islands, with a single large factory. Whilst being driven through the city she even says the company should change to synthetic fibres, causing the chauffeur to drive into the back of a brewer's dray in the Grassmarket.  Martin watches a Sherlock Holmes film at the cinema and is inspired to kill Mrs Barrows. As he is a non-smoker and a non-drinker, he decides he should mislead any future investigation by smoking and drinking at the scene of the planned crime. He buys a half-bottle of whisky and packet of Capstan cigarettes. In her flat though, after a series of botched attempts his conscience gets the better of him and he cannot kill her. He tries to remove all evidence when Mr MacPherson appears suddenly, and manages to avoid detection. Back in the office MacPherson interrogates Martin and finds his denial more plausible than Mrs Barrows's claims. She cannot take any more, accusing them all of being mad, and she leaves for good. Thus Mr Martin wins his battle of the sexes., can you guess it ?
a Sherlock Holmes film