 Or she might have a preference for norm compliance; that is, all other things equal, she prefers actions that conform to the norm to actions that violate it. One might say that Liza incurs a “cost” from non-compliance with a norm. Then, if she prefers meat to tofu, all else equal, she will choose tofu when the cost of norm violation is sufficiently high. If Liza’s moral views changed, she would revert to eating meat. The two forms of internalization thus yield different behavioral predictions. This account of normativity, however, has an ad hoc quality to it as the cost of norm violation is not directly observable. 