materiality
materiality — noun
- materialitysingular
- materialitiesplural
1. The state or property of existing as actual matter in the world — something that
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.
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.
Diya felt the materiality of the wooden chair beneath her — solid, real, and smooth from years of use.
Andrew studied how heat changed the materiality of bronze, making the hard metal soft enough to bend.
- 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
- immateriality
the state of having no physical form
- abstractness
quality of being an idea rather than a thing
文法句型
the materiality of + noun phrase
用法筆記
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'.
常見錯誤
2. The quality of being important or relevant enough to influence a decision, judgm
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.
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.
Materiality for each transaction was established by comparing it to the company's total assets.
Judge Osei determined that the two-hundred-thousand-dollar debt had materiality under the contract.
- 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'
- insignificance
lack of importance or consequence
- irrelevance
lack of connection to the matter at hand
文法句型
the materiality of + noun phrase
materiality + in + field/context
用法筆記
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'.