I'm going to answer myself.

Looking in the Odoo addons code, it is possible to use the views for the multi-company mode ( company's structure menu option ), which has the funcionality that i want for my application.

If you want to see this option in your menu for odoo your user must have the option for multi-company enabled.

This hierarchical view is able to edit an element of the same but to be able to use it previously must to pass through the list view type only with the selected record and then clicking again to access to the form view to finally edit the selected element.

Applying the XML code of that option to my code I got the same functionality.

At least it is an advance since it allows to edit a complex hierarchical tree more easily.

Now we need only have to skip this intermediate step and with the data of the element selected edit it in the form view.

Until now i didn't obtain exactly that i want.

<?xml version="1.0" encoding="UTF-8"?>
<openerp>
    <data>
    <!-- views -->
    <!-- form view -->
    <record id="view_hierarchy_form" model="ir.ui.view">
        <field name="name">hierarchy.form</field>
        <field name="model">hierarchy</field>
        <field name="arch" type="xml">
            <form>
                <group>
                    <field name="parent_id"/>
                    <field name="name"/>
                    <field name="description"/>
                    <field name="child_ids"/>
                </group>
            </form>
        </field>
    </record>
    <!-- hierarchical tree view -->
    <record id="view_hierarchy_tree" model="ir.ui.view">
        <field name="name">hierarchy.tree</field>
        <field name="model">hierarchy</field>
        <field name="field_parent">child_ids</field>
        <field name="arch" type="xml">
            <tree string="hierarchies">
                <field icon="icon" name="name"/>
                <field name="description"/>
            </tree>
        </field>
    </record>
    <!-- actions -->
    <!-- for list to form records -->
    <record id="action_res_hierarchy_form" model="ir.actions.act_window">
        <field name="name">hierarchies</field>
        <field name="type">ir.actions.act_window</field>
        <field name="res_model">hierarchy</field>
        <field name="view_type">form</field>
        <field name="view_mode">tree,form</field>
        <field name="help">Help(Ayuda).</field>
    </record>
    <!-- for tree to list to form records-->
    <record id="action_res_hierarchy_tree" model="ir.actions.act_window">
        <field name="name">hierarchy's Structure</field>
        <field name="type">ir.actions.act_window</field>
        <field name="res_model">hierarchy</field>
        <field name="domain">[('parent_id','=',False)]</field>
        <field name="view_type">tree</field>
    </record>
    <!-- ************************************************************************************************** -->
    <!-- this code is specifically for trigger an action when clicking in a row of a hierarchical tree view -->
    <!-- ************************************************************************************************** -->
    <!-- this go to a list tree view with one active record -->
    <record id="hierarchy_normal_action_tree" model="ir.actions.act_window">
        <field name="name">hierarchies</field>
        <field name="type">ir.actions.act_window</field>
        <field name="res_model">hierarchy</field>
        <field name="view_type">form</field>
        <field name="view_mode">tree,form</field>
        <field name="domain">[('id','=',active_id)]</field>
    </record>
    <!-- this go directly to a form view but with an empty record (faulty )-->
    <record id="hierarchy_extra_action_tree" model="ir.actions.act_window">
        <field name="name">hierarchies</field>
        <field name="type">ir.actions.act_window</field>
        <field name="res_model">hierarchy</field>
        <field name="view_type">form</field>
        <field name="view_mode">form</field>
        <field name="view_id" ref="view_hierarchy_form"/>
        <field name="domain">[('id','=',active_id)]</field>
    </record>
    <!-- clicking on an element of the hierarchical tree-->
    <record id="ir_open_hierarchy" model="ir.values">
        <field eval="'tree_but_open'" name="key2"/>
        <field eval="'hierarchy'" name="model"/>
        <field name="name">hierarchies</field>
        <!-- i am trying two ways -->
        <!-- ( the first way does the job properly as the company's structure odoo sample does but it is not the desirable operation ) -->
        <field eval="'ir.actions.act_window,%d'%hierarchy_normal_action_tree" name="value"/>
        <!-- ( the second way that i tried to resolve this question continue to be faulty ) -->
        <!--<field eval="'ir.actions.act_window,%d'%hierarchy_extra_action_tree" name="value"/>-->
    </record>
    <!-- Menu items -->
    <menuitem id="root_hierarchy" name="hierarchy"/>
    <menuitem id="menu_hierarchy" name="Menu" parent="root_hierarchy" sequence="10"/>
    <menuitem id="hierarchy_option1" name="List/Form hierarchy" parent="menu_hierarchy" sequence="20" action="action_res_hierarchy_form"/>
    <menuitem id="hierarchy_option2" name="Tree/List/Form hierarchy" parent="menu_hierarchy" sequence="30" action="action_res_hierarchy_tree"/>
    </data>
</openerp>

The problem consists in how to pass the id of the record selected from the hierarchical tree view directly to the form view to display and edit it