After following the links postet from Jukka K. and Frank Hellenkamp
and reading the articles i will rewording my problems with the
<acronym>/<abbr> Tags and web browsers/handicapped persons.

In both articles there are no words about browser designers to
implement the Recommendations of W3C. Most wrote words are that
the web designer must make better web sites, but without a really
good browser or screenreader i can't read really good web sites.

I know that browser designers can decide what features they will
implement, there is no regulation. But should they not also make
browser that have implemented the Recommendations of W3C?