101 ENTREPRENEURSHIP AND INNOVATION Vol 10, No 2, 2009, pp 101–110 ‘Enterprise values’ in the New Testament and antecedent works Sarah Drakopoulou Dodd and George Gotsis Abstract: This paper contributes to the debate about religion and enter- prise by analysing proto-Christianity’s theology of enterprise values. It shows that the Galilean Jesus Movement (from around AD 24–30) exhib- ited considerable hostility to the pursuit of wealth, and that this stance became more pronounced still for the post-crucifixion Jerusalem Love Community (around AD 27–66), which also rejected individual property holding and labour. The Pauline school, which commenced with Paul’s missionary journeys to Asia Minor in the late AD 40s, began the process of sanctifying labour. Nevertheless, a pronounced suspicion of the profit motive, and of a concern for trade, can be seen throughout the New Testa- ment, in common with many of the antecedent Ancient Greek and Old Testament works by which it is influenced. Keywords: entrepreneurial attitudes; enterprise values; religion; ethics; profit motive Sarah Drakopoulou Dodd is with the Robert Gordon University, UK, and ALBA Graduate School of Business, Athinas Avenue and 2A Areos Str, GR-16671 Vouliagmeni, Athens, Greece. E-mail: dodsarah@alba.edu.gr. George Gotsis is with the Department of the History and Philosophy of Science, University of Athens, University Campus, GR-15771 Ano Ilissia, Athens, Greece. E-mail: ggotsis@phs.uoa.gr. This paper presents and analyses theologies of ‘enter- prise values’ in the first decades of Christian thought. As has been argued elsewhere, Christianity and enterprise have been linked so repeatedly, in such a variety of ways, that a study of their very earliest relationship is a worthwhile exercise in its own right (Drakopoulou Dodd and Gotsis, 2007). The paper will also provide a tool for analysing modern enterprise ethics and ideologies, many of which draw explicitly or implicitly on proto-Christian doctrine, including the ‘literal’ word of the New Testa- ment. One of the epistemological risks in exploring the history of ideas is that of imposing modern concepts upon ancient texts. Current definitions and conceptualizations of enterprise are social constructions specific to temporal, spatial and community settings. That said, since the earliest days of human philosophical enquiry, thinkers have tackled questions related to wealth creation and its use, labour, self-responsibility, relationships between family and economic activity, the pursuit of profit-bearing opportunities, price-setting and the raising, accumulation and use of capital. Indeed, the discussion below will show illustrative examples of ancient reflection on each of these areas. As with other related work, these questions and concepts are loosely gathered together under the generic heading ‘enterprise values’ (Anderson et al, 2000; Drakopoulou Dodd and Gotsis, 2007). We will seek to avoid ‘reading back’ by setting these issues within their specific social, eco- nomic and philosophical context, sketching the different socio-cultural settings within which the New Testament emerged. So as to sustain the coherence of this historical narrative, the paper follows a chronological structure, rather than presenting each of the topics listed above in turn. Methodologically, the paper is based on a range of