I have an article in the latest volume of JBL (131.3 [2012], 547-66) titled “Voluntary Debt Remission and the Parable of the Unjust Steward (Luke 16:1-13).” JBL doesn’t include abstracts, but here is a lengthy soundbite at the end of the survey/critique of existing interpretations that, more or less, explains what I try to do in the piece:

Numerous other interpretations could be presented here, each with its own shortcomings. The foregoing survey, however, has sufficiently demonstrated the common assumption underlying most of these inadequate explanations, namely, that unless the steward is deducting from his own profits, the reductions are to be viewed as hostile to his master, or in the words of Douglas E. Oakman, as “betrayal” and “an abrogation of the then-current social mores of fidelity.” Kloppenborg similarly remarks, “[T]he natural implication of the story is that the steward’s actions are injurious to the master’s interests.” Schellenberg concurs, explaining, “The expectation within the world of the parable [is] that loyal stewardship requires meticulous collection of the master’s debts.” But these assumptions rest on a limited understanding of the purpose and function of debt remission in the ancient economy. And since, as Klyne Snodgrass suggests, “[t]his is a parable where one must fill in the blanks,” in this essay I will offer a new explanation of the master’s praise based on the general custom of lease adjustment in the early empire. Through the testimony of Roman landowners such as Pliny the Younger, Cicero, and Columella, as well as those represented in leasing contracts from early Roman Egypt, I will demonstrate that the instability of land tenancy during the early imperial period quite often required wealthy proprietors to reduce debts (rents and arrears) in order to enable and encourage their repayment, as well as to secure the longevity of their tenants and their own long-term profitability. Debt remission in antiquity, then, was advantageous both to landlords and tenants, an insight that has significant implications for the interpretation of our parable (552-53).

If you interested in matters relating to the ancient economy and/or the interpretation of this confusing parable, I would encourage you to check out the article.