Do the reasons we have for acting as we do derive from our concerns and desires, or are there objective values in the world that we are rationally required to pursue and protect? Alan Goldman argues for the internalist or subjectivist view of practical reasons on the grounds that it is simpler, more unified, and more comprehensible than the rival objectivist position. He provides a naturalistic account of practical rationality in terms of coherence within sets of desires or motivational states, and between motivations, intentions, and actions.