>I prefer to look at these things in realistic way. It means, besides few other considerations, that 'common sense accounting rules' do not work with any government. Going a bit more specific, democratically-elected form of government will not comply with accounting rules primarily because it needs to be re-elected, i.e. pandering to common good issues will force it to bend the accounting. Other forms of government will bend accounting too just by different reasons.
In other words, they commit fraud so they get elected.
Difference in opinions hath cost many millions of lives: for instance, whether flesh be bread, or bread be flesh; whether whistling be a vice or a virtue; whether it be better to kiss a post, or throw it into the fire... (from Gulliver's Travels)