In this paper, it is shown that, in general, a porous material behaves partly as a locally reactive and partly as a non-locally reactive material depending on the ratio between the sound velocities in the free air and in the porous material. By using numerical FEM simulations it is shown that, given a porous material, the acoustic impedance may change or not along the material surface depending on the type of wave front that impinges on its surface.
The error when assuming the locally reactive behaviour for porous materials backed by a hard surface and planar incident wave front to compute surface acoustic impedance values has been investigated comparing results yielded by theoretical models available in the literature and the one proposed for non-locally reactive behaviour materials. The last one is validated by means of FEM simulations and experimental results.