  Purpose: In the tradition of Spencer Brown's (1969) Laws of Form, observation
was defined in Luhmann's (1984) social systems theory as the designation of a
distinction. In the sociological design, however, the designation specifies
only a category for the observation. The distinction between observation and
expectation enables the sociologist to appreciate the processing of meaning in
social systems. Design: The specification of "the observer" in the tradition of
systems theory is analyzed in historical detail. Inconsistencies and
differences in perspectives are explicated, and the specificity of human
language is further specified. The processing of meaning in social systems adds
another layer to the communication. Findings: Reflexivity about the different
perspectives of participant observers and an external observer is fundamental
to the sociological discourse. The ranges of possible observations from
different perspectives can be considered as second-order observations or
equivalently as the specification of an uncertainty in the observations. This
specification of an uncertainty provides us with an expectation. The
expectation can be provided with (one or more) values by observations. The
significance of observations can be tested when the expectations are properly
specified.
