Bettner, Mark S and Frandsen, Ann-Christine and McGoun, Elton G (2010) Listening to accounting. Critical Perspectives on Accounting, 21 (4). pp. 294-302. DOI https://doi.org/10.1016/j.cpa.2009.11.005
Bettner, Mark S and Frandsen, Ann-Christine and McGoun, Elton G (2010) Listening to accounting. Critical Perspectives on Accounting, 21 (4). pp. 294-302. DOI https://doi.org/10.1016/j.cpa.2009.11.005
Bettner, Mark S and Frandsen, Ann-Christine and McGoun, Elton G (2010) Listening to accounting. Critical Perspectives on Accounting, 21 (4). pp. 294-302. DOI https://doi.org/10.1016/j.cpa.2009.11.005
Abstract
There are algorithms for the transformation of accounting data into music, and there is suggestive evidence that it is possible to hear different patterns in it than we see when it is transformed into a graph. We cannot say with certainty whether those different patterns are really there, and we cannot even say that if they were, we would be able to perceive them audibly without a disciplining education similar to that which has traditionally taught us to seek and find patterns—knowledge—visually. We can say, however, that there is reason to believe that the mental pathways for the creation of auditory patterns and visual patterns are different. One forms anticipations of events in time; the other forms structures of points in space. One engages the emotions more directly than the other. Each employs different parts of the brain. There are indeed reasons why we might hear something more or at least something else in the music generated by an algorithm than we might see in a picture that was created from the same data.
Item Type: | Article |
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Uncontrolled Keywords: | Visual; Audio; Knowledge; Music; Learning; Patterns |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting M Music and Books on Music > M Music |
Divisions: | Faculty of Social Sciences > Essex Business School Faculty of Social Sciences > Essex Business School > Essex Accounting Centre |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 29 Aug 2013 12:23 |
Last Modified: | 06 Jan 2022 14:37 |
URI: | http://repository.essex.ac.uk/id/eprint/5243 |