The application of Inca khipuas an accountability and managerial control tool

Abstract

Purpose -This study aims to present the mechanisms of control and accountability used in the Inca society.Design/methodology/approach -For this purpose, a bibliographical and documental analysis regarding the use of khipus in this civilization was carried out, applying a qualitative approach.Findings -The results of the study indicate that the Inca khipu was the main instrument of tax registration and management adopted by the Inca empire. The Khipucamayocs were responsible for the production of the Khipu, asserting that the information generated and consolidated in the imperial khipu was correct, considering that these professionals paid with their lives in case of errors.Originality/value -The main contributions to accounting are related to the understanding of the origin of the development of tax control and accountability tools created in the Inca Empire, before the Spanish invasions, that contributed significantly to the development of the first American societies.

Perspectivas históricas y epistemológicas del número cero

“…El quipu, como se conoce, era un método muy efectivo en el que no era necesario emplear símbolos elaborados para el registro de cantidades. Era usado exclusivamente por un oficial de nudos, llamado quipu-camayoc, quien era el encargado de registrar y conservar cualquier información contable (Burton, 2011;Fedriani & Tenorio, 2004;Schmidt & Santos, 2016).…”

“…Además, Armengol (2010) afirma que "también había un símbolo para el cero: una cuerda sin nudos" (p. 177). De este modo era posible identificar cuándo había una posición vacía (figura 10) y se lograba representar la ausencia de unidades (Burton, 2011;Gutiérrez, 2009;Schmidt & Santos, 2016). Los incas, aunque no desarrollaron un lenguaje escrito para su sistema numérico, comprendieron la interpretación del cero como casilla vacía o ausencia de unidades.…”

“…Por otra parte, los incas no desarrollaron un lenguaje escrito para su sistema numérico. Ellos empleaban nudos en cuerdas -quipus-para llevar sus cuentas, en las que era necesario dejar un espacio vacío interpretado como la ausencia de unidades (Burton, 2011;Gutiérrez, 2009;Schmidt & Santos, 2016).…”

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“…According to Jenkins (2001), and unlike many other indigenous groups in the South American region, the Incas developed advanced techniques to create networks that connected them within a vast area and with multiple indigenous groups. Studies made by Schmidt and Dos Santos (2017) demonstrated the use of original and creative techniques by the Incas to collect taxes. Allowing creativity and innovation to become an important part of their culture let Incas grow faster than other groups in that part of the American continent.…”