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The evolution of the accounting systems is a great cross-cultural matter (for example Doupnik and Salter’s model). The German (KonTraG) or the French (NRE) evidenced a radical evolution of the accounting systems and specially of the external control However, cultural models do not answer to a few questions. Why do this systems have to import « foreign models » and how do we implement them ? This article explores the contribution of the networks theory. It analyses the compatibility of standards and the propagation of business solutions, international standards or indicators engineered in different cultures in a network facing systemic risks. It proposes the concept of« network of cultures ».