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Also, when there's no function system or tonality altogether, there's an open choice. Sometimes composers choose to write sharps instead of flats because they can sound different in certain instruments, but also because some people think things such as sharps being more "aggressive" than flats. I don't know.
Then there's the ease of reading, which I guess varies. It's good when you change the actual notes when going up or down, but not entirely necessary. Like, C C# isn't so great, you can probably read it better as C Db. But it's pretty much free, though it's good to avoid using things like E# and Fb, or Cb without a good reason. I guess overall it depends what systems you're using. If you're using 12 tone, your row is going to contain all the accidentals as you will always write them (C# as opposed to Db if you wrote it like that in the row.)
If it's something using functional harmony, the keys and chords give what accidentals they use. Hence a C sharp major chord isn't written with flats, obviously.
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