ABSTRACT
The chapter examines the forecasting practice in local governments using the example of social services. For this purpose, it is assumed that the bureaucratic documentation data are processed in a reflexive process to key figures and indices. With the help of accounting theory assumptions, a practice complex is reconstructed that consists of technical, cognitive and social elements that lead to the development of a new knowledge of rules. The analysis of forecasting practice highlights strategies and technical barriers in data collection, identifies techniques of forecasting computation and shows how forecasts are used in decision-making.
