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When Phil Coulson first introduces himself to Pepper Potts, he says the following:

Agent Phil Coulson: I'm Agent Phil Coulson with the Strategic Homeland Intervention, Enforcement and Logistics Division.

Virginia 'Pepper' Potts: That's quite a mouthful.

Agent Phil Coulson: I know. We're working on it.

At the end of the film, the agency is suddenly S.H.I.E.L.D.

Virginia 'Pepper' Potts: Agent Coulson, I just wanted to say thank you very much for all of your help.

Agent Phil Coulson: That's what we do. You'll be hearing from us.

Virginia 'Pepper' Potts: From the Strategic Homeland...

Agent Phil Coulson: [interrupting] Just call us SHIELD.

The way the scenes play, it implies that S.H.I.E.L.D is a relatively new group, but we know from the subsequent films that this is not at all the case.

Is there a particular reason why Coulson first introduced himself like that?

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    S.H.I.E.L.D. may not be a new group in-universe, but out-of-universe this was their first on-screen mention. As such, the full name was needed, both so that people would know that S.H.I.E.L.D. was an acronym, and so that when Coulson says "call us S.H.I.E.L.D." it carries gravitas. It also makes the audience go; "ooh, S.H.I.E.L.D.. I know them. Cool."
    – James Sheridan
    Jul 2, 2014 at 1:11
  • @JamesSheridan, that makes sense except for the "we're working on it" part. If SHIELD was an existing acronym at the time, it would have made more sense for him to reply, "just call us SHIELD" when she says "that's quite a mouthful".
    – phantom42
    Jul 2, 2014 at 1:32
  • I'm only describing why it makes sense from an out-of-universe perspective, not an in-universe one. That's why I commented, rather than answered.
    – James Sheridan
    Jul 2, 2014 at 1:33
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    “it implies that S.H.I.E.L.D is a relatively new group” — or that revealing its name to civilians is a relatively new policy, maybe inspired by their desire to “put a team together”.
    – Paul D. Waite
    Jul 2, 2014 at 8:42
  • S.H.I.E.L.D. may not be a new organization at this point, but we may have caught them just on the cusp of changing their name. For years in the comics, they were the "Supreme Headquarters, International Espionage and Law-Enforcement Division". Then they changed it to what Phil told Pepper. Phil might have been reciting it to inform people the organization was "new and improved". "We're working on it" means, if the change is that recent, they were truly working on filling out the acronym.
    – Blaze
    Nov 29, 2018 at 15:13

2 Answers 2

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Speculative answer:

SHIELD is an established organisation, but is very much in the shadows.

If Coulson introduced himself as being from SHIELD, Pepper would likely have just said "that's nice" because it doesn't sound like a (quasi-)governmental organisation. "Strategic Homeland Intervention, Enforcement and Logistics Division" sounds nice and official - kind of how DHS was first established as the Department for Homeland Security.

The "we're working on it" quip could just be that - a quip, and not an indication that SHIELD doesn't already have its name.

At the end of the movie, SHIELD's credentials are established with Pepper and Tony, and with the audience, so Coulson is able to use the acronym.

Beyond that:

we know from the subsequent films that this is not at all the case.

Well, we just have to cite universe development - SHIELD's backstory might not have been fully developed (at least as far as the movies are concerned).

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SHIELD is a covert espionage organization that does a lot of legally shady things. That could be a factor in minimizing exposure. A long, unwieldy name is useful for obfuscation. And, yes, there's a strong possibility of underlying retcon.

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