This study examines the case for the disclosure of financial information to employees of enterprises in the Republic of Ireland. A case for the justification of such disclosure within the Decision Usefulness approach is established. Through literature review, analysis and empirical study, the Irish paradigm of disclosure to employees, insofar as it has developed to date, is described. Current disclosure practice in major Irish enterprises is established, and 'local' characteristics are identified. It is hypothesized that local characteristics have a significant relationship to the disclosure/non-disclosure patterns of financial information to employees by Irish enterprises. Factors which emerge as having a significant relationship to disclosure of financial information to employees are the existence of employee participation in the enterprise and the holding of a positive attitude to disclosure by the enterprise's financial accountant. The conclusion of the study is that in order to promote the development of Ireland's paradigm of disclosure, the attitude of the financial accountant should be strengthened and the creation of a participatory environment should be advanced and supported. Because of the nature of the accountants' attitude towards disclosure of financial information to employees, the educators and trainers of accountants are in a strong position to strengthen attitudes of accountants, and thereby to contribute to the advancement of disclosure to employees in Ireland.