The quipu was the ingenious, knotted-string device utilized throughout the Incan empire for recording data within the decimal system. Although quipu experts have often been thought of as managerial or governmental accountants, the writings of the early chroniclers of Peru reveal that quipu specialists were more than accountants. Quipucamayocs were also the historians of the Incas.
Yeakel, John A.
"Accountant-Historians of the Incas,"
Accounting Historians Journal: Vol. 10
, Article 3.
Available at: https://egrove.olemiss.edu/aah_journal/vol10/iss2/3