Fundamentados en los criterios conceptuales, técnicos y éticos de la biocontabilidad como disciplina de la Teoría tridimensional de la conta-bilidad T3C, los autores abordan el estudio del ecosistema rodal de bambú-guadua con el claro propósito de proponer un desarrollo teóri-co y aplicado que contribuya a la sustentabilidad de la riqueza ecológi-ca hoy afectada por unas dinámicas socioeconómicas que no recono-cen la condición limitada de la oferta natural. La investigación constitu-ye uno de los primeros casos aplicados de contabilidad tridimensional en unidades físicas y monetarias después de diez años de surgimiento y desarrollo de esta nueva teoría contable.

El primer capítulo de carácter teórico coherente con su título aborda los métodos de valoración biofísicos que contribuyen a los procesos eco-contables en el marco de la sustentabilidad de la riqueza ecológica; tiene el propósito detrascender los trabajos teóricos para avanzar hacia la identificación de aplicaciones concretas a partir de los métodos que utilizan las valoraciones no monetarias con el uso de unidades tales como la energía, la emergía y la exergía, visiones que pueden concebir-se como complementarias o alternativas específicas más que enfoques excluyentes. La valoración física no excluye la valoración monetaria, por el contrario, la complementa y aporta para mejorarla y objetivar los procedimientos para su cálculo.

El segundo capítulo corresponde al desarrollo del sistema biocontable y contable económico del ecosistema Bambú-guadual, identificando los flujos naturales y no naturales, representando los factores de riqueza tanto desde el modelo biocontable en unidades físicas, como en unida-des monetarias en el modelo contable económico, información que permite la formulación del modelo bio-económico orientado a la sustentabilidad del ecosistema. Coherente con la línea de concebir el sistema contable correlacionado con el bioeconómico.

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