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If we are concerned to develop an emancipatory accounting, and if we are sensitive towards the tendencies to ethnocentrism, chronocentrism and dogmatism, we can potentially gain insights from the social and critical theoretical analysis of any phenomena, whatever be their location in time and space. This is the position held by advocates of critical and interdisciplinary research in accounting. Adopts this position and draws from the critique of art. More specifically, points to insights for the development of any emancipatory accounting by concentration on debates on the role of art in the emancipatory project that took place in early twentieth century Germany.

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