Business and spirituality might seem to reside at opposite extremes of human experience, but several new books link the two, such as The Gospel of Good Success: A Road Map to Spiritual, Emotional and Financial Success by Kirbyjon H. Caldwell with Mark Seal (Simon &and Schuster, $23, 0684836688) and Achieving Your Financial Potential: A Comprehensive Guide to Applying Biblical Principles of Financial Success by Scott Kays (Doubleday, $21.95, 0385493452).

As the century draws to a close, the urge to compute lists is upon us. Witness rankings of the 100 greatest movies, books, and the like. Along somewhat similar lines comes The Ultimate Book of Business Gurus: 110 Thinkers Who Really Made a Difference by Stuart Crainer (Amacom, $24.95, 0814404480). This book offers mini-profiles of business big shots and summaries of their major ideas.

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