Abstract
This article takes its point of departure in Heinz von Foerster's claim that knowledge depends upon observations, and that an observation can be defined as the application of a distinction. Every observation distinguishes two sides, and indicates one of its sides. The observed or known reality is the product of the distinction that is used to observe. With regard to epistemological questions, second-order cybernetics therefore proposes to observe the observer, that is to observe by means of which distinctions the observer construct her/his/its reality. The consequences of this second-order perspective for the study of social systems are discussed; its implications are illustrated in a discussion of the concept of rationality, applied to system/environment relationships.
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