The paper move toward the complex phenomenon of accounting systems` convergence in the current conditions that foreshadow a new global economic and financial crisis. The theoretical consolidation of the global accounting systems` concept presents some vulnerabilities generated by the rapidity of economic exchanges and specific regional vulnerabilities, difficult to standardize through the classic solutions of current accounting systems. The aim of the paper (which will be achieve by combining empirical and analytical methods) is to develop a gravitational model of development on identified vulnerability limits. The objectives to which it will respond are to assess fairly and reasonably the accounting systems` convergence vulnerability and to quantify the extent of the regional vulnerabilities` spread through financial transactions in global markets.