The acoustic impedance Z (or sound impedance) is a frequency (f) independent parameter and is very useful, for example, for describing the behaviour of musical wind instruments.
This is the effective measurement for the acoustic power of a loudspeaker. In other words: its capability to transform electric energy into acoustic energy. Clearly the greater the efficiency of the loudspeaker, the greater the quantity of electric energy which gets transformed into acoustic energy.
Wikipedia contents related with Acoustic impedance