Errors when assuming locally reacting boundary condition in the estimation of the surface acoustic impedance

Numerical simulations usually require boundary conditions in terms of surface acoustic impedance. The surface acoustic impedance depends on the porous material acoustic properties (e.g., characteristic impedance and wave number) and its thickness as well as the type of wave front impinging on its surface. The locally reactive behaviour hypothesis is often assumed to simplify the choice of proper boundary conditions assigning a constant acoustic impedance value on the porous material surface at a given frequency and for each angle of sound incidence. This hypothesis is also used in measurement procedures or for the estimation of the edge effects.