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CLASSICAL Oliveros, Pauline: ''Accordion & Voice.'' (Lovely Music VR 1901.) - Despite the title, this is not ''Lady of Spain'' and other favorites recorded at an amateur hour. Oliveros is a highly serious composer and performer and is pushing her chosen instrument in directions nobody would have guessed. The first, long piece on this disc, ''Horse Sings From Cloud,'' is based on ''breath control through long tones.'' The idea is ''to sustain a tone or sound until there is no longer any desire to change it,'' then choose a new one. That's a tricky assignment, like trying to think of nothing, which makes you think about thinking of nothing. The music itself is meditative and insistent, to a fault. The other piece, ''Rattlesnake Mountain,'' is less imposing but more easygoing as it reflects Oliveros's responses ''while watching the shape of the mountain and the effects of

breezes....'' An attractive subject, rigorously explored.