What REALLY happened at the Oscars when the wrong name was called

t's been two days, but everyone is STILL talking about the Best Picture fiasco at the Oscars on Sunday night . . . so in a way, the Academy can't be THAT upset about it being botched that badly.

But here's the latest on how it all went down . . .

The "Wall Street Journal" says that WARREN BEATTY and FAYE DUNAWAY might have been given the wrong envelope because the man who's entrusted with keeping everything straight was preoccupied with Twitter.

His name is Brian Cullinan, and he's a partner at PricewaterhouseCoopers, the accounting firm that counts the votes.  He was apparently Tweeting like a madman backstage.  He's since deleted those Tweets, but there's a screenshot online of one he took of Emma Stone backstage after she won Best Actress.

That's the moment when he probably SHOULD'VE been prepping the envelope for Best Picture.  So maybe he was distracted?

The Oscars are notoriously secretive about the results, and Brian and his partner Martha Ruiz may have been the only two to actually KNOW the results.  They each have suitcases with an identical set of envelopes, at opposite ends of the stage.

Martha gave HER Best Actress envelope to Leonardo DiCaprio to present to Emma, and she kept it after winning.  Then Brian mistakenly gave Warren and Faye the other Best Actress envelope instead of the Best Picture one.

Warren was confused when he opened it because it had Emma's name.  Faye thought he was goofing around by stalling . . . so when she looked at it, she just blurted out the name of the movie on the card . . . "La La Land".

Brian and Martha knew that was NOT right, but it took a few minutes for them to relay the problem . . . and get the crew onstage to figure out a way to sort it out.

The accounting firm issued a second apology last night, and someone from the company says, quote, "[Brian] feels very, very terrible and horrible.  He's very upset about this mistake."  There's no comment on the Twitter thing.

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