In this paper, we define the notion of descent for the paths in the $p$-Bratteli diagram. This leads to the definition of $p^{k}$-Eulerian polynomials, whose coefficients count the number of paths with a given number of descents. We provide a method for constructing the $p^{k}$-Eulerian polynomials at each vertex. Furthermore, we compute the total number of descents of all paths ending at a given vertex as the corresponding $p^{k}$-Fibonacci numbers. We show that the derivative of the $p^{k}$-Eulerian polynomial evaluated at 1 for a fixed vertex equals the corresponding $p^{k}$-Fibonacci number. Finally, we discuss the generating function for the sequence of $p^{k}$-Fibonacci numbers and the recurrence relations they satisfy.