<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882024000200020</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v9i26.257</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Innovación del khipu inka: nueva herramienta gerencial &#8220;e-quipu contable empresarial&#8221;]]></article-title>
<article-title xml:lang="en"><![CDATA[Khipu inka innovation: new management tool &#8220;business accounting e-quipu&#8221;]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lozano Núñez]]></surname>
<given-names><![CDATA[Carlos]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lozano Núñez]]></surname>
<given-names><![CDATA[Pedro Demetrio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional de Huancavelica  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional del Centro de Perú  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>26</numero>
<fpage>20</fpage>
<lpage>55</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882024000200020&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882024000200020&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882024000200020&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Para afrontar los cambios veloces del entorno cambiante fue necesario rescatar e innovar el khipu inka de Perú para la gestión empresarial. El objetivo fue analizar los factores principales y atributos del khipu histórico inka y proponer el e-quipu contable empresarial (E-QCE). La investigación es histórica, bibliográfica, tecnológica de diseño descriptivo, no experimental transversal con enfoque cuantitativo. Se analizaron artículos indexados y se aplicó un cuestionario validado y confiable a 358 Contadores Públicos de los departamentos de Junín y Huancavelica de Perú. La data se recopiló y procesó para realizar el análisis factorial exploratorio. Los resultados del khipu inka muestran cuatro factores: F1- Khipu numérico narrativo inka, F4 - Khipus multitemáticos históricos, F5 - quipukamayoc formación rigurosa y F6 - Imperio inka realidad de la época y el e-quipu contable empresarial (E-QCE) muestran cuatro factores: F3 - E- quipu visual-mental con tecnologías, F8 E-quipulogía contable ciencia e investigación, F2 - E-contador público alta formación universitaria y F7 - E-empresas realidad y entorno escenarios. Se identificó 12 atributos del e-quipu visual y 12 atributos del e-quipu mental. Se presenta un caso práctico empresarial utilizando MS Excel. Conclusión: 4 factores del constructo estructural del khipu inka de Perú sirven de soporte innovativo al constructo estructural del e-quipu contable empresarial.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract To face the rapid changes of the changing environment, it was necessary to rescue and innovate the Inka khipu of Peru for business management. The objective was to analyze the main factors and attributes of the historical Inka khipu and propose the business accounting e-quipu. The research is historical, bibliographical, technological with a descriptive design, non-experimental cross- sectional with a quantitative approach. Indexed articles were analyzed, and a validated and reliable questionnaire was applied to 358 Public Accountants from the departments of Junín and Huancavelica of Peru. The data was collected and processed to perform the exploratory factor analysis. The results of the Inka khipu show four factors: F1 - Inka narrative numerical Khipu, F4 - multi-thematic historical Khipus, F5 - Quipukamayoc rigorous training and F6 - Inka Empire reality of the time and the business accounting e-quipu show four factors: F3 - E -Visual-mental Quipu with technologies, F8 E-Accounting Quipulogy science and research, F2 - E-Public Accountant with high university training and F7 - E-Business reality and environment scenarios. 12 attributes were identified for the visual e- quipu and 12 attributes for the mental e-quipu. A practical business case is presented using MS Excel. Conclusion: 4 factors of the structural construct of the khipu inka of Peru serve as innovative support for the structural construct of the business accounting e-quipu.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Innovación del khipu]]></kwd>
<kwd lng="es"><![CDATA[e-quipu contable empresarial]]></kwd>
<kwd lng="es"><![CDATA[herramienta gerencial]]></kwd>
<kwd lng="en"><![CDATA[khipu innovation]]></kwd>
<kwd lng="en"><![CDATA[business accounting e- quipu]]></kwd>
<kwd lng="en"><![CDATA[management tool]]></kwd>
</kwd-group>
</article-meta>
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<issue>1</issue>
<page-range>41-55</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
