Gordon Smith was naked but for an Elbert Hubbard aphorism as he made the quantum leap from media pundit to media target as chief executive of the Scottish Football Association.

The American philosopher's guide to avoiding criticism - "do nothing, say nothing, be nothing" - has been enthusiastically disregarded by a man who attributes his own intemperance to a successful job interview as the SFA auditioned for David Taylor's replacement.

Only yesterday, his opinions on sectarianism were emboldened with banner headlines. In his contribution to a new book, It's Rangers for Me?, Smith claimed an "agenda" against his former club, while calling for an "even-handed approach" to eradicating religious intolerance.

In an exclusive interview with The Herald, Smith stresses the SFA will be "very much involved" in the combined effort to combat sectarianism. He is also acutely aware of the perception that his stance had, until yesterday's revelations, softened since leaving the relative comfort of the media gantry for the front line.

Having declared, as a BBC employee, that a banned list is essential to increasing awareness of unacceptable chanting, there has been a distinct wooliness regarding a recent spate of dubious verses.

"There are certain things that totally have to be discouraged and we have seen that with FTP and being up to your knees in Fenian blood," he says. "I don't think Rangers fans have a problem accepting that is the case.

"It becomes more difficult when you are looking at historical and political references and songs. It is a major problem area for the authorities. We are very much involved and have told our delegates to report anything they see or hear but it is an issue that affects the SPL more because they have it every week.

I accept delegates and observers may have to be taught. They may be programmed to hear certain songs and other unacceptable ones might get through."

Smith has not hesitated in offering public comment on the many ills afflicting Scottish football and beyond. His out-spokenness during a breathless four months in charge has brought praise and pillory in predictably inequal measure.

He has promoted the idea of a Cheats Charter in Scottish football (only for FIFA to deem such action unconstitutional) and denounced Michel Platini's plan to offer a secondary Champions League place to the winners of the domestic cup competition (thereby causing the old blazerati to splutter into their oatmeal).

In addition, he strongly advised UEFA to sanction Saulius Mikoliunas for his Hampden theatrics - it brought a formal complaint from the president of the Lithuanian FA, Liutauras Varanavicius - and, just for good measure, asked Europe's governing body to deal with Dida as they did Mikoliunas (only, he disputes the claim that was attributed to him in a 102pt red-top back-page headline).

In short, Smith has not been slow at coming forward. He maintains he will not be silenced, despite the SFA's public relations machine beginning to twitch. "It's funny," he says. "I've had it from both sides. I have had people come up to me and call me a rent-a-quote and I have read similar letters and columns in newspapers. I have read others saying I haven't spoken out enough on this or that subject and others saying it is refreshing that there is a transparency and greater communication from within the SFA.

"I will continue to speak publicly on subjects I feel are worthwhile. That is part of the job description. The big thing is to avoid being misquoted. I've had to learn quickly that I am fair game, that everything I say is now a potential headline.

I sometimes forget that; it takes some getting used to because, beforehand, my opinions would form part of a debate on radio and television.

I suppose it comes with the job.

"I hope in the end people respect the fact I am trying to do a job for the right reasons."

Smith's curiosity took hold when he was approached by the recruitment head-hunters to ascertain his interest in succeeding Taylor. Having cultivated a successful media career and profitable client list through his football agency, there was no financial gain and considerable personal debit attached to the SFA job. There was also the irresistible urge to put his long-held ideals into practice.

"I really didn't take it seriously," he says. "As a result, I was quite critical of a number of issues, more so, I imagine, than some candidates who wanted to be seen to be saying the right things to prospective employers. In the end, I think that won it for me."

He could not have better timed his move into football administration. Scotland continue their incredible, logic-defying negotiation of a perilous European Championship qualification group; a sustained triumph that has thrust Scotland 70 places up the FIFA rankings and created an environment of prosperity in a previously downtrodden landscape.

Rangers and Celtic have latched on to the new wave of optimism, defeating the champions of France, Germany and, for that matter, the whole of Europe. Aberdeen struck a blow for the provincial teams, too, overcoming Dnipro Dnipropetrovsk to enhance the clover.

The strands of recovery point to a seminal evening at a throbbing Hampden Park on Saturday.

"It's my gut feeling, my personal opinion, that if we beat Ukraine then it is looking very positive," he says, stopping short of cursing Alex McLeish by blurting out the Q-word.

"It is a key game for us and one that, on recent evidence, we are capable of winning but Ukraine are dangerous opposition and still have an outside chance, so we must be careful.

"It has been great being a part of it. The funny thing is, with everything else to organise, I haven't had a chance to speak to Alex about the picture, the vision, we have for the A squad but they are doing it already anyway.

"I have enjoyed immensely the European results. We are 11th in the European club rankings and that is almost exclusively down to the Old Firm. I agree completely that for that reason Aberdeen's result was perhaps the most significant. If we are to continue this improvement at club level - and retain two Champions League places in future - the Old Firm need a hand and Aberdeen have been the first to do that."

He is unswervingly opposed to Platini's plan to realign Champions League qualification procedures, a fact that has created a kerfuffle on the sixth floor of his workplace. "Have I had some resistance to that belief? Uh-huh," he says emphatically.

"I know the Scottish Cup is the SFA's national competition but I am not sure having the winner represent us in the Champions League would be for the long term benefit of the game. It is my favourite tournament. My grandfather won it twice and that's why it was so important to me to win it, to preserve a family tradition. There is no way I would try to devalue it. I would rather be honest than be seen to be toeing the party line."

He is embroiled in administrative overhaul alongside the newly installed president, George Peat. Key objectives include refining - some would say reviving - the historically mismanaged Youth Action Plan and enforcing the much vaunted pyramid system that will allow junior clubs to prosper in senior football.

To that end, he was an interested spectator when Newton Stewart lost 6-0 to Linlithgow Rose in the first round of the Scottish Cup. Now, he has to establish the seriousness of junior clubs' intentions before negotiating how best to harmonise a geographically fragmented set-up.

"We have to look at the pyramid structure in terms of viability: do we have conference-style system for the junior leagues?" he muses, with the East of Scotland, South of Scotland and Highland Leagues vying for inclusion. We also need to find consensus with the junior clubs and establish how serious they are about it. We can encourage it but we cannot enforce it. The Newton Stewart game was tremendous.

A great day out and a great advert for what we were trying to achieve."

Except, of course, the appearance of a Big Jock Knew banner which he had removed and later described as "morally repugnant". "I saw the banner and asked the police about it," he reveals. "Their reaction was there was nothing unacceptable, sectarian or racist in the banner. Eventually, I had to go to the club to have it brought down."

He becomes animated on the subject of the Youth Action Plan, the £23m blueprint for Scottish football which was, frankly, still-born. Jim Fleeting and Alan McNab have since attempted resuscitation but Smith believes its very foundation is fundamentally flawed, and is intent on rectifying the non-competitive' banner that has been promoted.

"The Youth Action plan should give everyone a fair opportunity but, ultimately, it should improve elite performance," he says. "Talent should not be discounted. A story from an Ajax coach reinforced my belief. They had two kids who were rejected at 14 but kept on as part of a safety net. They came back in at 18. Their names were Dennis Bergkamp and Marc Overmars. Players should never lose the belief or give up.

"I disagree with taking competitiveness out of football. I am in the process of changing this ethos within the SFA. I think the issue is more the terminology. It should be non-trophy competition rather than non-competitive. Competition is the lifeblood of the game."

A man forever saddled with an FA Cup final miss need only look to a reinvigorated Scotland squad for proof that failure is an essential experience on the road to ultimate success.

"Success is borne out of failure," he says. "I'm more famous for missing a chance but I never let it get to me. It helped me cultivate a positive attitude. You have to experience it to make you stronger. Look at the A squad: they have shot-up 70-odd places when they could easily have chucked it after the early criticism."

After yesterday's drama, Smith may wish to consider another of Hubbard's moral profundities: "Never explain: your friends do not need it and your enemies will not believe you anyway."