I've read LaTeX sources to define the real behavior of accent commands and I've failed. It states with this:
\def\DeclareTextAccent#1#2#3{% \DeclareTextCommand#1{#2}{\add@accent{#3}}}
i.e. it constructs from \accent TeX-primitive.
Then I've went to TeX by Topic book and read about \accent primitive. But unfortunately I can't find any useful information that will explains the accent's behavior. I need to know how does x-position and y-position of accent symbols are calculated.
I've found such info:
The width of a character with an accent is the same as that of the unaccented character. TeX assumes that the accent as it appears in the font file is properly positioned for a character that is as high as the x-height of the font; for characters with other heights it correspondingly lowers or raises the accent.
...
The horizontal positioning of an accent is controlled by
\fontdimen1, slant per point. Kerns are used for the horizontal movement.
But even knowing that I can't find answer to my question. Maybe you can?