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Affecting the environment through calculation: architecture and music
Along with the purpose of determining responsibilities, from very early dates accounting was used by those who tried to influence their environment.
During the Baroque scientific revolution (17th century) new accounting and mathematical resources were sought to be able to affect life in society.
The myth of Amphion, a Theban prince who built his city’s walls with his music, brings together the history of music and architecture in his quest to alter the environment.
Once again, music appears as one of the most fruitful fields of experimentation, and Burgos and its cathedral stand out in this regard. Now, a new measurement, calculation and opposition of frequencies (sounds) endowed them with an emotional component and a language whose strength endures.
From the arquitecture, a great leap was made in the 18th century with the appearance of large factories. Royal Factories, such as the Tobacco Factory in Seville, were created to monitor employees. The numers contained in the buildings are an example of management accounting.