  The second strategy would involve identifying a relevant difference between practical and theoretical reasons to explain why internalism is true of reasons for action, but not of reasons for belief.  For example, Markovits (2011) argues that the practical case is different because there is no analogue to the plausible case of foundational beliefs in the epistemic case. A different strategy might focus on differences in the nature or aims of action and belief. Suppose for example that while believing by its nature aims at tracking the truth, acting by its nature aims at satisfying some desire of the agent. We could then reasonably maintain that practical but not theoretical reasons can only be internal.