This paper argues that a language can exist and flourish in a community even if none of of the members of the community has any communication intentions; and that reference to the notion of communication intention can therefore be dispensed with in the core account of the nature of linguistic meaning. Certainly one cannot elucidate the notion of linguistic meaning without reference to psychological notions; the communication-intention theorists are right about this. They are, however, wrong about which psychological notions are needed. It is not possession of the ability to (intentionally) mean something that is crucial— the possession and exercise of communication intentions. What is crucial is rather the possession of certain semantic psychological attitudes. To possess such semantic psychological attitudes (semantic attitudes for short) is to be disposed to take certain publicly observable phenomena— such as sights and sounds— as (non-naturally) meaning something. The paper argues that it is possible to describe circumstances in which one can in so doing be said to understand their meaning.

Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing intention. Methods: Moral intuition, theory of planed behavior and fraud triangle are three theoretical approaches that can be merged for modeling accountant intention to whistleblowing or not to whistle the blow. Thus, research model that designed on these approaches, is examined by several statistical tests include Delphi content analysis, Shannon entropy and structural equation model. Also, Swara technique is used for evaluating internal and external whistleblowing intention. Results: According to results, research model is approved and, also, interviewers intend to internal whistleblowing specially to chairman of board more than external whistleblowing. Conclusion: Accountants can play important role in reporting organizations fraud, so, managers should mange organization environment in a way that accountant intend to whistle the blow. Also, Legislators should make and sanction laws and regulations that support whistleblower hip-and-thigh.