 Elizabeth Anderson advances a second argument for constitutive incommensurability. Her account is grounded in a pragmatic account of value. Anderson reduces “‘x is good’ roughly to ‘it is rational to value x,’ where to value something is to adopt toward it a favorable attitude susceptible to rational reflection” (1997, 95). She argues that in virtue of these attitudes there may be no good reason to compare the overall values of two goods. Pragmatism holds that if such a comparison serves no practical function, then the comparative value judgment has no truth value, meaning that the goods are incommensurable (1997, 99). Because the favorable attitudes one adopts toward goods help to make them good, Anderson’s account can be seen as an argument for constitutive incommensurability (Chang 2001, 49).