|Intention: the will to commit an act, as opposed to a random occurrence of such an event. See also motives, causation, will.|
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Intention: does not necessarily determine how you will act, but its content determines what is appropriate.
Just as belief is ambiguous (sometimes deontic setting, sometimes deontic status), so is intention ambiguous in the context of accounting.
Intention/Brandom: a) Intentional acting: acknowledging a practical determination -
b) with reasons: to be entitled to a determination - c) from reasons: with consideration.
Expressive Vernunft Frankfurt 2000
Begründen und Begreifen Frankfurt 2001