Spitzer's book examines these late works in light of the musical and philosophical writings of the German intellectual Theodor Adorno, and in so doing, attempts to reconcile the conflicting approaches of musical semiotics and critical theory. He draws from various approaches to musical, linguistic, and aesthetic meaning, relating Adorno to such writers as Derrida, Benjamin, and Habermas, as well as contemporary music theorists. Through analyses of Beethoven's use of specific musical techniques (including neo-Baroque fugues and counterpoint), Spitzer suggests that the composer's last works offer a philosophical and musical critique of the Enlightenment, and in doing so created the musical language of premodernism.
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