Accounting in the King's Storehouse: the Inkawasi Khipu Archive. Issue 4 (December 2015)

• Record Type: Journal Article
• Authors: Urton, Gary; Chu, Alejandro
• Is Part Of: Latin American antiquity. Volume 26:Issue 4(2015)
• Page Start: 512
• Page End: 529
• Publication Date: 2015-12
• Subjects: Indians of Mexico -- Antiquities -- Periodicals; Indians of Central America -- Antiquities -- Periodicals; Indians of South America -- Antiquities -- Periodicals; Latin America -- Antiquities -- Periodicals; 918
• DOI: 10.7183/1045-6635.26.4.512
• Languages: English
• ISSNs: 1045-6635

Abstract

Abstract : The site of Inkawasi (or Incahuasi) is located in the Cahete Valley, on the south coast of Peru. It was a major garrison and storage facility for the Inka expansion onto the south coast, built for housing and provisioning troops in the Inka assault on the Huarco peoples. Archaeological excavations of the storage facility have exposed what is to date a collection of 34 khipus (or quipus), the Inka knotted-string recording devices. We first explain why we consider the collection to constitute an "archive" and what the implications of that classification are for considering the significance of such a large collection of accounting devices associated with state storage. Several of the khipus were found associated with, or covered by, aji (Capsicum sp.), peanuts (Arachis hypogaea), and black beans (Phaseolus vulgaris). We suggest that these may be the products that the khipus recorded. Several khipus were tied together, and two sets of tied, paired samples are shown to contain very similar quantitative records. Close study of the paired samples, as well as the numerical values knotted into several other khipus, reveal different strategies that were being used by the khipu-keepers to maintain "checks-and-balances" accounting. Evidence was also found of possible standardized accounting units for agricultural produce brought to Inkawasi. These took the form of a grid-like array of squares produced by impressing ropes into the floors of two rectangular sorting spaces in the storage complex. The grid-work of squares may have served in the process of spreading out the produce on the floor and collecting and accounting for these products in standardized units. We conclude with reflections on how the processes, procedures, and routines of accounting observed at Inkawasi provide information for approaching the writing of an autochthonous history of the Inka state based on the study of accounting practices.