An electroacoustic transducer converts between an electrical signal and acoustic motion. A loudspeaker or a pair of headphones converts electrical input into sound; a microphone converts acoustic input into an electrical output. The name describes the conversion role, not one universal physical mechanism.
In an idealized moving-coil device, a current-carrying conductor in a magnetic field experiences a force. If the active conductor length is and the relevant field strength is , the perpendicular-component model gives . With and current , the force is . A diaphragm and its mechanical load turn that force into motion and sound pressure; force alone does not determine the complete acoustic output.
Conversion therefore has several linked stages: electrical drive, mechanical motion and acoustic coupling. A pressure transfer function of the complete device can depend on frequency and its surroundings. Headphone measurements on an acoustic mannequin, for example, varied when the cushions were repositioned, despite using the same nominal transducer. This demonstrates a change in the coupled system rather than requiring a change in the electrical recording itself.[ref]
The distinction is useful in calibration. A quoted electrical sensitivity, mechanical displacement or acoustic pressure is meaningful only with its input, measurement point and loading conditions specified. An electroacoustic transducer transfers energy and information through a physical interface; its useful behavior belongs to the device together with that interface.

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