Bio-accounting recognition approach of agronomic properties in "Brachiaria humidicola" pastures under a Silvopastoral System in the humid Amazon tropics
Bio-accounting recognition approach of agronomic properties in "Brachiaria humidicola" pastures under a Silvopastoral System in the humid Amazon tropics

Author(s): Víctor Julio Balanta Martínez, Ciro Alfonso Serna Mendoza
Subject(s): Geography, Regional studies
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: Bio-accounting; T3C; silvopastoral systems; sustainability; pasture; traditional system
Summary/Abstract: This study was conducted at the livestock company located in the San Rafael rural area of the municipality of Puerto Milán, Caquetá. For the development of the case study, the agronomic properties of "Brachiaria humidicola" pasture were evaluated, which are the basis for the bio-accounting processes in a Silvopastoral System (SPS). Under a descriptive research scope and a non-experimental study design, two comparative analyses of "Brachiaria humidicola" pastures are carried out; one analysis under a traditional system and another one in a silvopastoral system, obtaining the production of 93.5 gr/m2 forage more in the SPS in relation to the traditional system, which is counted under the guidelines of the Three-dimensional Accounting Theory (T3C). This system determines the productive and ecological importance of implementing sustainable production systems, which represent factors that need to be integrated into the accounting information system of organizations for decision making under the perspective of sustainability.

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