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Materiality (digital text), refers to the physical medium used to store and convey the text; Materiality (law), a legal term that has different meanings depending on context; Materiality (social sciences and humanities), the notion that the physical properties of a cultural artifact have consequences for how the object is used
In the social sciences, materiality is the notion that the physical properties of a cultural artifact have consequences for how the object is used. [1] Some scholars expand this definition to encompass a broader range of actions, such as the process of making art, and the power of organizations and institutions to orient activity around themselves. [1]
Materiality in governmental auditing is different from materiality in private sector auditing for several reasons. Most importantly, due to the format of state and local government financial statements under GAAP , the AICPA Audit Guide for State and Local Governments requires auditors to consider materiality by "opinion unit" rather than for ...
Materiality is particularly important in the context of securities law, because under the Securities Exchange Act of 1934, a company can be held civilly or criminally liable for false, misleading, or omitted statements of fact in proxy statements and other documents, if the fact in question is found by the court to have been material pursuant ...
Materiality in architecture is a concept or the applied use of various materials or substances in the medium of building. [1] This concept was previously regarded as a secondary consideration in architecture but recently emerged as an important element due to advances in digital fabrication and digital science.
Its materiality can, in some ways, be linked to the concept of determinism, as espoused by Enlightenment thinkers. [3] Despite the large number of philosophical schools and their nuances, [4] [5] [6] all philosophies are said to fall into one of two primary categories, defined in contrast to each other: idealism and materialism.
Leonardi [16] explains the reason for sociomateriality's existence: '(a) that all materiality (as defined in the prior section) is social in that it was created through social processes and it is interpreted and used in social contexts and (b) that all social action is possible because of some materiality' (p. 32). The emergence of the term ...
ISA 320 Audit Materiality is one of the International Standards on Auditing. It serves to expect the auditor is to establish an acceptable materiality level in design the audit plan . Materiality: The amount by which the Financial Statements must change in order to change the decisions made by users of the Financial Statements.