PHILOSOPHICAL FOUNDATIONS OF CRYPTOCURRENCY ADOPTION IN CORPORATE FINANCIAL MANAGEMENT

Abstract

This article provides an original academic analysis of the prospects for using cryptocurrencies in corporate financial management. It explores the theoretical foundations of crypto-assets, their functional role in corporate finance systems, and their impact on financial decision-making, liquidity management, and investment strategies. Special attention is given to tokenization and smart contracts as transformative tools in modern financial processes. The study also evaluates the advantages, risks, and strategic implications of integrating cryptocurrencies into corporate governance frameworks, highlighting their role in shaping a new digital financial architecture.