This paper reflects on an advanced qualitative research methodology through the application of Luhmann’s social system theory as a methodological framework of third order of observation around the process of data collection, data familiarisation, data codification and data analysis. The results offer a deeper understanding of researcher’s conditions, the exploration of meanings, the expansion of the understanding of Luhmann’s theory, the development of questioning, and the increasing of the degree of research’s reliability by
anticipating and clarifying issues on how the data could be interpreted. Limitations have been noted in assessing the researcher’s psychological system