About CGT Research Institute

Business as Ministry
for the Common Good.

A Delaware research institute dedicated to integrating faith, business, and the common good — for the flourishing of Christian entrepreneurs and the communities they serve.

Who We Are

"The Company exists as a business that serves as a ministry and a reconciliation — focusing on generating profit while glorifying God and promoting the flourishing of His people in spiritual, social, intellectual, and financial aspects."

CGT Research Institute, LLC is a Business as Ministry (BaM) organization incorporated in Newark, Delaware. We are both a legitimate, profit-generating business and a real ministry — refusing to separate what God has joined together. We conduct original research, develop assessment tools, publish the Business as Ministry series, and operate the BaM Harbor — five specialized AI agents serving Christian entrepreneurs, ministry leaders, scholars, and students sailing in God's Ocean.

The Institute's name reflects its founding framework: the Common Good Treasure (CGT) — the four interdependent capitals of organizational life: Spiritual (Rudder), Social (Adhesive), Intellectual (Engine), and Financial (Fuel). Everything we produce is in service of measuring, forming, and stewarding these four capitals for the glory of God and the flourishing of all.

Vision
Business as Ministry & Reconciliation
To exist as a business that serves as ministry and reconciliation — generating profit while glorifying God and promoting the flourishing of His people in all four capitals, and reconciling relationships with God, self, others, and nature.
Mission
Research, Develop, Apply, Empower
To research, develop, and apply theories, practices, and tools related to BaM — empowering Christian entrepreneurs to follow Jesus and wisely steward the treasures of heaven and the resources of the earth, for the Kingdom of God.

What We Do

  • 1.Conduct original research on Business as Ministry, the Common Good Treasure (CGT), the Common Good Treasure Assessment (CGTA), Business as Reconciliation (BaR), the Common Good Relationship (CGR), and related frameworks.
  • 2.Develop and distribute educational content, tools, assessments, apps, AI agents, and training for Christian entrepreneurs, businesses, churches, and ministries — including the BaM Harbor and its five AI ships.
  • 3.Provide consulting, teaching, speaking, and publishing services aligned with our Vision and Mission — including the four-volume Business as Ministry series.
  • 4.Engage in any other lawful activities that support the Institute's BaM and BaR vision — whatever form faithful stewardship takes in the season ahead.

Founder & Principal Researcher

Dr. Eric Z.M. Ma
DIS · MBA · Biola University · Fuller Theological Seminary
Dr. Ma is the founder of CGT Research Institute, LLC and the sole author of the four-volume Business as Ministry series. He holds a Doctor of Intercultural Studies (DIS) from Biola University and an MBA — bringing together missiological depth and managerial precision in service of the BaM framework.
His doctoral research (Biola University, 2024) — Business as Ministry in the US Rural Midwest for the Common Good — examined how Christian entrepreneurs integrate faith, business, and the common good across 14 field sites, 33 participants, using constructivist qualitative methodology. The dissertation forms the empirical and theological foundation for the entire BaM ecosystem.
Research Focus
Business as Ministry (BaM) theology and practice · Common Good Treasure (CGT) framework · CGTA psychometric design and validation · KOI/VCC capital measurement · Business as Reconciliation (BaR) · Faith-driven enterprise formation · BaM in the US rural Midwest · Kingdom entrepreneurship and succession
Amazon Author Page BaM Harbor cgt@cgt-ri.com
"CGT Research Institute is currently led by its founder. As the Institute grows, additional researchers, collaborators, and practitioners will be welcomed into the fleet — each contributing their own capital to the Common Good Treasure."

Core Commitments

How We Sail

Flowing from our Statement of Faith, these commitments shape every project, publication, and practice.

Business as Ministry
We operate as a legitimate, profit-generating business that is also a real ministry — integrating Scripture, theology, mission, and management in all our work.
Fourfold Flourishing
We pursue spiritual, social, intellectual, and financial flourishing for the people and communities we serve — evaluated by CGT, not profit alone.
Integrity & Justice
We conduct research, publish, consult, and manage finances with honesty, fairness, and biblical justice — rejecting deceit, exploitation, and unjust gain.
Generosity & Stewardship
We steward the Institute's resources as belonging ultimately to God — practicing generosity and reinvesting in tools, training, and people that extend BaM's impact.
Learning & Excellence
We commit to rigorous, honest inquiry and high scholarly standards — willing to revise our models when confronted with better evidence or clearer biblical insight.
Prayer & Dependence
We anchor our work in prayer, worship, and dependence on the Holy Spirit — recognizing that apart from Christ we can do nothing, and that all fruit comes from God's grace.

© 2026 CGT Research Institute, LLC · Newark, Delaware, USA · cgt@cgt-ri.com · BaM Harbor

Book volumes © CGT Research Institute, LLC ·
The 10 BaM frameworks released under CC BY 4.0 · cgt-ri.com/research

Soli Deo Gloria