Finanzas Descentralizadas (DeFi) Empresariales: Aplicaciones de Smart Contracts para Optimización de Tesorería y Gestión de Liquidez en el Contexto Peruano
DOI:
https://doi.org/10.5281/zenodo.22681845Keywords:
Decentralized Finance (DeFi), Corporate Treasury Management, echnology Adoption, mart Contracts, Peru, Emerging Markets, Mixed Methods.Abstract
Decentralized Finance (DeFi) presents disruptive potential for optimizing corporate treasury and liquidity management, yet its adoption faces significant barriers, particularly in emerging economies like Peru. This study analyzes the viability, potential impact, perceptions, barriers, and determinants of the intention to adopt specific DeFi applications (based on smart contracts) by Peruvian companies. Utilizing a sequential explanatory mixed-methods approach (QUAN ? qual), an online survey (N=165) was administered to financial managers, complemented by semi-structured interviews. Quantitative results reveal a moderate level of knowledge about DeFi but a high perception of its potential and a significant intention to explore it, driven by existing knowledge and perceived benefits (e.g., yield improvement, efficiency). However, regulatory uncertainty and security risks emerge as the main barriers, negatively impacting adoption intention, alongside the general perception of risks. Qualitative analysis delves deeper into these contextual findings. This work provides pioneering empirical evidence on corporate DeFi adoption in Peru/LATAM, offering theoretical implications for refining adoption models and practical recommendations for companies, regulators, and Fintech providers, as well as proposing an initial evaluation framework adapted to the local context.
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