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Generation gap in fraud prevention: Study on generation Z, generation X, millennials, and boomers

Author

Listed:
  • ri Marhendra Rahardyan

    (Universitas Pembangunan Nasional Veteran Jakarta, Indonesia)

  • Muhammad Rafi Bakri

    (Audit Board of Indonesia., Jakarta, Indonesia)

  • Anastasya Utami

    (Audit Board of Indonesia., Jakarta, Indonesia)

Abstract

This study aims to empirically examine the differences of perception between generation (generation gap) in fraud prevention, which was analyzed by seven variables, namely tone of the top, anti-fraud training, code of conduct, whistle blowing system (WBS), segregation of duties, fraud risk assessment and background checking. This study used 398 questionnaires consisting of 149 gen Z respondents, 87 gen X respondents, 154 gen Y/Millennials respondents and 8 Boomers respondents. The analytical method used was Mann-Whitney test by SPSS v.26.0. The results show that there was generation gap between generations Z and X (in the tone of the top variable), between generations Z and Y (in the tone of the top variable and WBS) and between Generations X and Y (in the tone of the top variable). However, there were no generation gap between generation Z and boomers, X and boomers and Z and boomers in the overall fraud prevention variables studied. The limitation of this study was the limited number of respondents, especially from the boomer’s generation. This research is expected to provide benefits for determining anti-fraud prevention strategies that are in accordance with the character of each generation. Key Words:Generation Gap, Fraud Prevention, Tone of The Top, Anti-fraud Training, Code of Conduct, Whistle Blowing System, Segregation of Duties, Fraud Risk Assessment.

Suggested Citation

  • ri Marhendra Rahardyan & Muhammad Rafi Bakri & Anastasya Utami, 2023. "Generation gap in fraud prevention: Study on generation Z, generation X, millennials, and boomers," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(3), pages 361-375, April.
    • Handle: RePEc:rbs:ijbrss:v:12:y:2023:i:3:p:361-375
    DOI: 10.20525/ijrbs.v12i3.2566
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