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Listening to accounting
Authors:Mark S Bettner  Ann-Christine Frandsen  Elton G McGoun
Institution:1. School of Management, Bucknell University, United States;2. Warwick Business School, The Warwick University, United Kingdom;1. Department of Chemistry and Biochemistry, University of Maryland, College Park, MD 20742, USA;2. School of Engineering and Sierra Nevada Research Institute, University of California Merced, USA;1. Keele Management School, Keele University, Keele, Staffordshire ST5 5BG, United Kingdom;2. University of Liverpool Management School, Chatham Street, Liverpool L69 7ZH, United Kingdom;1. School of Mechanical and Advanced Materials Engineering, Ulsan National Institute of Science and Technology (UNIST), 50 UNIST-gil, Eonyang-eup, Ulsan 689-798, Republic of Korea;2. School of Nano-Bioscience and Chemical Engineering, Ulsan National Institute of Science and Technology (UNIST), 50 UNIST-gil, Eonyang-eup, Ulsan 689-798, Republic of Korea
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.
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