Ethnomethodologists employ the documentary method, theorize and draw relationships and construct a picture of an orderly and systematic social system. They operate reflexively like any other member of society. Thus when a functionalist sees behaviour as an expression of an underlying pattern of shared values, he also uses instances of that behaviour as evidence for the existence of the pattern.

By means of their accounting procedures members construct a picture of society. In this sense the man in the street is his own sociologist. Ethnomethodologists see little to choose between the pictures of society which he creates and those provided by conventional sociologists.