Being shrewd is a lot like being manipulative. That’s why Jesus commanded us to be innocently shrewd. But, writes Rick Lawrence in Shrewd: Daring to Live the Startling Command of Jesus (David C Cook, 2012), we are commanded to be shrewd nonetheless. From there, Lawrence tackles the negative connotations of his title—and his topic—head-on. To be shrewd is to apply the right force at the right place to achieve the right result. Hence Jesus’ commendation of the dishonest manager, and His statement that “the children of darkness are more shrewd in their generation than the children of light” (Luke 16:8).
See "Link to External Source Article" below to read further.
And, for the complete parable of the "Shrewd Steward" in The Urantia Book, and to see how this parable is handled in a larger context, please see THIS LINK
It begins with the Biblical quote from the article:
169:2.1 One evening Simon Zelotes, commenting on one of Jesus’ statements, said: “Master, what did you mean when you said today that many of the children of the world are wiser in their generation than are the children of the kingdom since they are skillful in making friends with the mammon of unrighteousness?” Jesus answered: