AROUND THIS time 12 months ago, the game's two great South American powers contemplated what had gone wrong at Germany 2006, a tournament which saw them both exit in the quarter-finals. Typically, reactions from Brazil and Argentina were very different.

The "Selecao" made a decisive U-turn. Out went manager Carlos Alberto Parreira and his "magic square", an approach which essentially amounted to cramming as many box-office stars into the starting XI as possible and then hoping they would somehow sort things out. In came Carlos Dunga, the former blood-and-guts midfield enforcer, whose scowl and whip-cracking personality was supposed to return Brazil to winning ways, despite the fact that he had no real coaching experience.

Dunga quickly ripped up Parreira's playbook. The ageing superstars (Roberto Carlos, Emerson, Ronaldo, etc) whose experience was once thought to be invaluable were sent packing, as were those who seemed to be living on past reputations, most notably Dida and Adriano.

The new boss also made it clear that he wasn't going to waste time flying back and forth across the ocean: international calibre players were urged to move to Europe so Dunga could better keep track of them. Indeed, he was the first Brazil boss in history to call up an entirely foreign-based squad. And while Parreira preached the "Jogo Bonito" and the myriad Brazilian footballing stereotypes like a mantra, Dunga stuck with basic concepts of hard work and results-oriented football.

The irony in all this, of course, is that Dunga gleaned much of this no-frills attitude from none other than Parreira himself, who, before his transformation, was seen as a conservative, safety-first coach - as he showed with his 1994 World Cup-winning side, which famously fielded an all-destroyer midfield of Dunga and Mauro Silva. Indeed, the pair were eerily reminiscent of the current tandem of holding midfielders, Gilberto Silva and Mineiro.

Contrast that with the Argentine approach. They too sacked their boss, Jose Pekerman, but instead went for an even more attack-minded option, Alfio Basile. Pekerman was no Argentine George Graham (in the quarter-final loss to Germany he fielded two genuine wingers, a playmaker in Juan Roman Riquelme and two forwards) but Basile's cavalier approach makes him look cautious. In his previous spell in charge of Argentina, at the 1994 World Cup, he famously fielded a dream-team frontline of Abel Balbo, Gabriel Batistuta, Diego Maradona and Claudio Caniggia. When it was pointed out that was some kind of tactical suicide, he simply remarked that "great players find a way to make things work". Sound familiar? Yes, it's what Parreira said before the World Cup.

All of which amounts to further proof - should it be necessary - of the wonderfully subjective nature of football. Two sides make disappointing exits from the World Cup. Brazil fire their coach, an older, vastly experienced, attack-oriented visionary type and appoint a guy who is young, inexperienced, safety-minded and pragmatic to the point of cynicism. Meanwhile, Argentina also sack their boss and opt for Basile, a veteran "players' coach" and something of an idealist who puts skill and technique above tactics and discipline. Could there be a greater contrast? Probably not.

Nor could the contrast in these two sides' routes to today's final been greater. Argentina have steamrollered the opposition at every turn, winning five of five. Leave aside their meaningless group stage match against Paraguay (when they fielded mostly reserves but nevertheless won 1-0) and Argentina have averaged nearly four goals a game.

And they've done it by stunning opponents with an elegant and creative short-passing game - long the preserve of the Brazilians. Basile fields not one but two men in "free roles" - Riquelme and Juan Sebastian - leaving them licence to roam as they please behind the front pair of Leo Messi and Carlos Tevez (who replaced Hernan Crespo after his injury in the second match). There is no purely defensive midfield "destroyer" in sight, even Esteban Cambiasso and Javier Mascherano, who patrol in front of the back four, being elegant passers of the ball. What's more, far from gutting the side after Germany 2006, Basile has brought back popular veterans like Javier Zanetti and Veron (both of whom were left out by Pekerman) in an effort to add experience and provide guidance to the youngsters.

As a result, Riquelme, written off by many 12 months ago, is back in vogue among European scouts (the fact that he almost single-handedly carried Boca Juniors to the Copa Libertadores last month certainly helped) and could yet make a triumphant return across the Atlantic. But in many ways, this has been Messi's tournament. The Barcelona wunderkind further burnished his reputation with goals like the chip against Mexico, already a Youtube phenomenon. Even Basile, who, like all managers, talks about "avoiding comparisons" had to grudgingly admit that Messi was "on his way" to emulating Maradona.

Brazil, on the other hand, have limped their way through with a combination of guile and fortune. Strip away their two games against Chile (thanks to the whimsical rules of the Copa America, they faced the Chileans in both the group stage and the quarter-final) and their run is reminiscent of Greece at Euro 2004, consisting of just one win in 90 minutes (a 1-0 against Ecuador), an opening-day loss to Mexico 2-0 and a spotkick victory over Uruguay in the semi-final, following a rather fortunate 2-2 draw. As one Sao Paulo newspaper put it "We sacrificed our attacking style on the altar of defensive solidity. Except Dunga then did not even deliver that!" Indeed, at the back, PSV Eindhoven's Alex has shown just why Jose Mourinho is not a fan. One minute goalkeeper Doni will look assured and athletic, the next you'll be reminded of just how he conceded seven at Old Trafford in the Champions' League last year. The midfield has looked sterile and, up front, Vagner Love, a guy on whom Dunga has banked ever since becoming manager, continues to look out of place. The only bright spot has been Robinho, the one-time starlet who seemed to lose his way after his move to Real Madrid. Still just twenty-three, he may finally live up to the hype of two seasons ago.

"We've fought and battled our way to the final and we've shown great character which is important to me," barked Dunga at the ever-critical Brazilian press. "We're here suffering and spilling our guts for our country, while some are on holiday on some beach somewhere." The last bit was a not-so-veiled reference to Kaka and Ronaldinho, who passed up the competition.

Such was the furore caused by his statement that even the pugnacious Dunga had to backtrack. A judicious intervention by the CBF, the Brazilian FA, ensured that neither player reacted to Dunga's words. Officially, this was done to ensure that the team could simply concentrate on the final "without distraction". Unofficially, it could well be that the pair were told Dunga would most likely be on his way, particularly if he fails to deliver the Copa America this evening.