Die „Goldene Schreibstube“ der Fugger
摘要
The Fuggers’ accounting was characterised by a high degree of complexity and differentiation. This represents a fundamental factor of resilience management and meant that the Fuggers remained successful for many decades. This success remained constant despite numerous disruptive moments. It was only when accounting was no longer done with the necessary care and elaboration that the first economic weaknesses emerged. A comprehensive system of accounts, regular reporting, sophisticated control practices, more comprehensible and clearer structures, as well as a summation of the overall accounts and mandatory final balancing provided a quick overview of the current economic status, profits and losses of the company. The ‘rulers’ and the chief accountants in the Golden Writing Chamber (Goldene Schreibstube) adapted their bookkeeping to their particular business needs by combining the necessary elements of simple bookkeeping with elements of double-entry bookkeeping. So, it was a system of dual accounting.