materiality

IPA/məˌtɪə.riˈæl.ə.ti/
KK[mətˌɪriˈælɪti]IPA/məˈtɪr.iˈæl.ə.t̬i/

materiality — noun

  • materialitysingular
  • materialitiesplural

1. The state or property of existing as actual matter in the world — something that

1.nounC1
Definition

The state or property of existing as actual matter in the world — something that can be touched, held, or physically sensed rather than existing only as a thought or image.

Example

The materiality of the old stone wall surprised Mira as she touched its rough surface.

materiality of + physical object

In philosophy class, Tomás argued that digital photos lack the materiality of printed pictures.

Common collocations
  • physical materiality
  • the materiality of clay/stone/metal/fabric
  • sense of materiality
Synonyms
  • physicality

    more common in everyday language; suggests bodily or tangible presence

  • corporeality

    formal, used mainly in philosophy and theology

  • substantiality

    emphasises solidity and weight rather than tangibility

Antonyms

Grammar Patterns

the materiality of + noun phrase

Usage Note

This sense is most common in philosophy, art criticism, and materials science rather than everyday speech. Objects with strong materiality feel physically present and weighty. Often contrasted with 'immateriality' or 'abstractness'.

Common Mistakes

The materiality of the problem made it hard to solve.' (using sense 1 for 'importance').
The materiality of the rock was clear when I picked it up.
sense 1 is about physical substance, not significance.
The fabric's materiality felt soft.' (redundant — 'texture' is the right word).
The artist explored the materiality of clay through touch.
'materiality' here names the quality of being a physical substance.

2. The quality of being important or relevant enough to influence a decision, judgm

2.nounC1
Definition

The quality of being important or relevant enough to influence a decision, judgment, or financial outcome — especially in accounting and law, where a fact or amount is material if ignoring it would mislead someone.

Example

The accountant checked the materiality of the five-thousand-dollar error before deciding to adjust the books.

assess/check the materiality of [error/amount] in accounting

Kemi argued that the new evidence had materiality because it could change the court's decision.

Common collocations
  • materiality principle
  • materiality threshold
  • legal materiality
  • assess materiality
  • materiality analysis
Synonyms
  • significance

    broader and less technical; works in many non-professional contexts

  • relevance

    focuses on connection to the matter at hand rather than degree of impact

  • importance

    generic term; does not carry the professional weight of 'materiality'

Antonyms

Grammar Patterns

the materiality of + noun phrase

materiality + in + field/context

Usage Note

A central concept in auditing and securities law. The 'materiality principle' states that an item is material if its omission or misstatement could influence the economic decisions of users of financial reports. Frequently paired with verbs such as 'assess', 'determine', 'evaluate', and 'test'.

Common Mistakes

The materiality of the dress was high.' (confusing with sense 1 — physical fabric).
The auditor tested the materiality of the accounting error.
sense 2 is about importance and decision-making.
The materiality of the lecture was boring.' (should use 'the content' or 'the topic').
The materiality of the missing documents was confirmed by the judge.
refers to legal relevance.

Word family

Synonym discussion

Sense: noun/2

All four words relate to how much something matters, but 'materiality' is the most technical and restricted. In accounting and law, 'materiality' has a precise professional meaning: information is material if its omission could change a decision made by someone relying on that information. 'Importance' is the broadest term — anything can be important, from a scientific discovery to a birthday. 'Significance' is slightly more formal than 'importance' and can carry a sense of lasting impact. 'Relevance' points to the logical connection between information and a decision, not the degree of impact. For example: 'The auditor tested the materiality of the $50,000 error' — only 'materiality' works here in professional language. In everyday speech, 'The importance of the news was clear to everyone' sounds natural, but 'The materiality of the news was clear' would sound odd outside a professional setting.

significance ↗importance ↗relevance ↗weight ↗

Common collocations

Nouns

Adverbs

Phrases

  • materiality in accounting
  • concept of materiality
  • materiality of information

Prepositions

Etymology

LatinFrenchEnglish

Derived from French 'matérialité', from Latin 'materialitas', based on 'materia' meaning 'matter, substance, wood, timber'. The root 'mater' (mother) suggests the idea of matter as the 'mother' substance from which things are made. The physical sense ('the quality of being composed of matter') entered English in the 1500s. The modern accounting/legal sense ('relevance sufficient to influence a decision') developed in the late 1800s and became central to securities law and auditing standards in the 20th century.

First known use

1570

1570, in the meaning defined at sense 1