Incorporating “Making to Yourselves Friends of the Mammon of Unrighteousness” into Business Ethics Education: A Theological Ethical Perspective on Teaching Capital Stewardship
Keywords:
tax administration, Direct Tax Reforms, Exemption Limit/Threshold Limit, Taxable slabs and Tax Rates, Tax-GDP Ratio, Tax Buoyancy, Integrity, Stewardship, A ccountability, Mammon of Unrighteousness, Business ethicsAbstract
This study explores how theological ethics can enrich business ethics education, using the biblical injunction in Luke 16:9—“make to yourselves friends of the mammon of unrighteousness”—as a framework for teaching capital stewardship. In Nigeria, business ethics has long struggled with challenges such as corruption, greed, and corporate scandals, which weaken both economic progress and public trust.Traditional business education often prioritizes technical competence and profit maximization while neglecting moral formation. As a result, many graduates remain vulnerable to covetousness and unethical practices. This paper argues that theological ethics—especially the principle of stewardship—offers a transformative approach to reorient business education toward accountability, integrity, and social responsibility.By presenting wealth as a divine trust, students can begin to view profit not merely as personal gain but as a tool to promote justice, fairness, and sustainable development. The study also acknowledges the challenges of embedding theological perspectives in secular curricula, including resistance from curriculum designers, the misuse of prosperity theology, and concerns about inclusivity in Nigeria’s religiously plural society.Despite these obstacles, the research contends that integrating stewardship into business curricula can foster ethical leadership, reduce materialism, and promote transparency in economic management. The paper concludes by recommending curriculum reforms, interdisciplinary teaching, and policy support that align theological insights with professional standards. In doing so, it envisions a generation of business leaders who pursue wealth with responsibility, transforming resources into instruments for communal well-being.
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