An interactionist lens on ethical climate formation across career progression: evidence from auditing firms in Vietnam

Purpose The study aims to shed light on the dynamics of ethical climate formation at workplace through interactionist perspective. The authors investigate how knowledge-sharing behaviors influence ethical climates and how these effects change as individuals move from stage to stage of their career paths. Design/methodology/approach The authors used a quantitative survey design and used stratified random sampling to collect data from 263 auditors working at various audit firms in Vietnam. Findings The authors found that knowledge-sharing fosters benevolent and principled ethical climates. Moreover, in the later career stages, the influence of knowledge-sharing on these climates intensifies. Practical implications The findings offer insights for auditing firms and regulators in designing knowledge-sharing and ethics training programs tailored to career stages. Originality/value By integrating temporal career progression and social dynamics, this study advances interactionist theory and addresses a gap in understanding the micro-foundations of ethical climate formation.