The investigation has been developed by students of Public Accounting of the University of Cundinamarca, that in their concern for the preservation of the ecosystem and as future professionals of the accounting emphasize the environmental effects that are presented in the zones of reserve predominating the economic benefits of the peasants when developing agricultural practices in the protected areas. For the application of the work it is determined the villages El Pilar and El Dorado of the municipality of San Bernardo, by virtue of which they are part of the Páramo del Sumapaz in Cundinamarca. In this way it is proposed as an achievement to establish the environmental and economic effect that has been produced by the expansion of the agricultural frontier in the study villages through a series of steps that lead to obtaining results such as the recognition of the environment where the situation is carried out; detailing the causes and consequences that drive the farmer to exceed the permitted limit determining the economic effect for family sustenance that generates the farmer to carry out agricultural activities.
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