A method is proposed to encode the acoustic scattering of objects for virtual acoustic applications through a multiple-input and
multiple-output framework. The scattering is encoded as a matrix in the spherical harmonic domain, and can be re-used and
manipulated (rotated, scaled and translated) to synthesize various
sound scenes. The proposed method is applied and validated using
Boundary Element Method simulations which shows accurate results between references and synthesis. The method is compatible
with existing frameworks such as Ambisonics and image source
methods.