This paper explores two perspectives in Husserl's recently published writings on ethics and axiology in order to sketch anew a phenomenological account of practical reason. The paper aims a) to show that a phenomenological account of moral intentionality i) transcends the disputes between intellectualist-emotivist and intellectualist-voluntarist disputes and ii) points toward a position in which practical reason has an emotive content or, conversely, the emotions have a cognitive content, and the paper aims b) to show that a phenomenological ethics identifies (...) universal human goods that are, nevertheless, specified differently in varying cultural contexts. (shrink)