Guidelines for Creating and Using Abbreviations and Acronyms
The unchecked use of acronyms and initialisms in technical writing presents a huge obstacle to clarity and readability. Although technical communicators are certainly more aware of this problem than are the engineers, scientists, and managers with whom they work, they need concrete guidelines and at least a small degree of self-righteousness on this subject to help them cope with the onslaught. That acronyms frustrate communication is well founded in linguistic theory, not to mention common sense. Suggestions for mitigating their destructiveness include issues of audience, term selectivity, frequency and occasion of use, and aesthetics.
Miller, Diane F.↗