印加khipuas作为问责制和管理控制工具的应用

IF 0.7 4区 管理学 Q4 BUSINESS
Paulo Schmidt, José Luiz dos Santos
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引用次数: 2

摘要

目的——本研究旨在介绍印加社会中使用的控制和问责机制。设计/方法/方法——为此,采用定性方法,对该文明中khipus的使用进行了文献和文献分析。研究结果——研究结果表明,印加基普是印加帝国采用的主要税务登记和管理工具。Khipucamayocs负责Khipu的制作,声称帝国Khipu中生成和整合的信息是正确的,考虑到这些专业人员在出现错误时会付出生命代价。独创性/价值——会计的主要贡献与理解西班牙入侵前印加帝国创建的税收控制和问责工具的发展起源有关,这些工具对第一批美国社会的发展做出了重大贡献
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The application of Inca khipuas an accountability and managerial control tool
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
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来源期刊
CiteScore
2.10
自引率
9.10%
发文量
16
审稿时长
50 weeks
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