While the "MQ" originally came from IBM's MQ Series (Message Queue), MQTT itself does not inherently use message queues in the traditional sense. It operates on a publish-subscribe model. Over time, and especially since its standardization by OASIS, "MQTT" is now primarily used as the name of the protocol itself rather than an abbreviation to be spelled out.
It's more accurate and less confusing to refer to it simply as MQTT or, if you were to refer to its historical roots, as "MQ Telemetry Transport." While using "Message Queuing Telemetry Transport" isn't a grave error, it doesn't fully capture the essence of the protocol and isn't the officially preferred name today. The trend is to treat MQTT as a standalone name.
When writing an academic paper, clarity, precision, and adherence to established conventions are paramount. On the first use, where you should define the term. The most accurate and widely accepted approach is to state: "MQTT (MQ Telemetry Transport)". Or, acknowledging its historical naming but current status: "MQTT (formerly an acronym for MQ Telemetry Transport, now used as the protocol name itself)". After the initial definition, simply use "MQTT."