Full Idea
One's hypothesis as to there being universals is at bottom just as arbitrary or pragmatic a matter as one's adoption of a new brand of set theory or even a new system of bookkeeping.
Gist of Idea
Commitment to universals is as arbitrary or pragmatic as the adoption of a new system of bookkeeping
Source
Willard Quine (Carnap and Logical Truth [1954], x)
Book Reference
Quine,Willard: 'Ways of Paradox and other essays' [Harvard 1976], p.132
A Reaction
This spells out clearly the strongly pragmatist vein in Quine's thinking.