For integers , we give a formula for the number of order subsets of the ring whose sum of elements is modulo . To do so, we describe explicitly a sequence of matrices , for positive integers , such that the size of is the number of divisors of , and for two coprime integers , the matrix is the Kronecker product of and . For , and for when is even, the sequences are related to the number of necklaces with black beads and white beads, and to Lyndon words. This work begins with empirical determinations of up to , from which we infer a closed formula that encompasses many entries in the Encyclopedia of Integer Sequences. Its proof comes from work on Ramanujan sums, by Ramanathan, with a generalization to wider problems linked to representation theory and recently described by Deligne.

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