Roger Babson's "Fundamentals of Prosperity" outlines the key principles for achieving economic success. He argues that true prosperity is built upon a strong foundation of spiritual values, not just material wealth. Babson highlights five core principles: integrity, faith, industry, cooperation, and a focus on human potential. He criticizes the reliance on material things and emphasizes the importance of developing the human soul, arguing that the church, as the most influential institution, has a crucial role in fostering these values. Babson believes the church needs to become more efficient and relevant in the modern world, encouraging a shift towards practical application of religious principles, rather than simply preaching them.