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The disclosure of information to workers ( diffusion d-information aux salariés - DIS) obtained legal legitimacy with the creation of the work council after the Second World War. In practice, however, it has become a managerial issue since the industrial revolution and the growth of an industrial working class. This study is based on 124 papers published in 19 French professional accounting journals. The purpose is to identify the recurrence of DIS and to link it with both the social and economic context of each period and the role of the accountant. The papers appear to promote the disclosure of information to workers (1945 to 1980) after a period of hostility and absence of debate in the journals (1880 to 1945), but since 1980, the debate has focused more on the legal aspect.