AS THE average sportswriter's understanding of the intricacies of a balance sheet could be measured against the average jellyfish's appreciation of lyric poetry, Gordon McKie probably realised he was on safe ground briefing the media on the state of the nation's rugby finances at Murrayfield the other day.

So apparent is the SRU chief executive's mastery of his bean-counting brief that few among the fourth estate would challenge him on fiscal affairs when their own concepts of creative accounting have been developed only in the production of some fanciful expense claims.

Yet while the heid bummers of various Union administrations have tried, and mostly failed, to butter their pecuniary parsnips with fine words of one sort or another, McKie had no need to summon a blizzard of obfuscatory concepts to relay the central message that the debt he inherited when he took over almost three years ago has now been reduced from a mountain somewhere north of £23 million to a hillock on the slopes of £16 million - the sort of figure he hopes to relay to the governing body's annual general meeting next month.

All of which will no doubt please the bankers whose say-so was reportedly required before McKie was appointed in the first place, but the trend could also fuel the suspicions of those who might suspect that McKie's achievement has been bought at the expense of a general downsizing of the business, such as might have been evidenced by the closure of the Border Reivers just over a year ago.

Not so, argues McKie, explaining that the reduction of the Union's overdraft has been the result of more stringent financial controls, better overall cash flow, an uncompromising approach to loss-making activities and such plain-old common sense as putting international tickets on sale far earlier than before. Even if McKie's methods are not immediately obvious to those looking in from the outside, older Murrayfield hands confirm that his methods are far more rigorous than those of any of his predecessors.

But numbers are still just numbers. What matters on the ground and across the playing fields of Scotland cannot be so easily measured in the appendices of the Union's financial statements. For while McKie, a self-confessed pessimist, was happy to declare himself more satisfied now with the health of rugby in Scotland than at any other time in recent memory, it would be pushing it to say that his contentment would be shared by many who forage among the grassroots of the wider game.

Yet it is not the least of McKie's qualities that he has seemed to acquire an appreciation that accountancy is simply a way of keeping the score and can never be allowed to be the be-all-and-end-all of the Union's business.

Asked what his major achievement over the past three years has been, he emphasises the reconstruction of the reputation of the governing body, an organisation that was in something disturbingly close to a tailspin when he arrived in 2005.

"I suppose the biggest thing has been making Scottish Rugby credible again," he said. "That's important to me because it's such a public, high-profile body. By credible I mean well run, seen to be well run, trusted and respected, and there are so many different aspects that feed into that.

"I suppose the second thing is that we are seen to be growing the game across Scotland. We are a governing body, not just the national team or the professional teams. The Proceeds of Crime money we secured recently demonstrates that the government is prepared to put a huge amount of money into us, which is fantastically encouraging. We want to be trustworthy and robust, and we're making progress in that regard."

The strife-ridden Union of three years ago had degenerated into a national embarrassment, as old-guard committee men hung grimly to powers they were conspicuously ill-qualified to exercise. The consequence was the sort of bitter factionalism and internecine warfare that might have satisfied a few egos, but which dissuaded any potential sponsors from having anything to do with the organisation.

As persuasive as the figures on the bank statements might be, McKie's more telling influence is expected to be seen within the next few days when the Union unveils a significant - as in seven-figures significant - new sponsorship deal. But still the feelgood factor is barely discernible among those who look at the attendances drawn to watch the nation's professional sides or who noticed the fact that the national side won just one of its RBS Six Nations games this season, only narrowly avoiding a second successive championship wooden spoon.

The centralised strategies of the Union are, after all, designed to create success at those levels, and successes have been worryingly thin on the ground just lately.

McKie believes a sharp improvement in the Magners League as a competitive entity would go a distance towards addressing problems at that level. "It's been used as a development exercise in the past," he says. "We have to try and ensure that Glasgow and Edinburgh are playing in a much better league."

As well as a structure that incorporates end-of-season play-offs - likely to be introduced in season 2009-2010 - he would be happy to put his name to a participation agreement that obliged sides to field their strongest teams at all times.

"The principle of best versus best is one that the three Celtic unions are currently exploring," he said. "If there is increased prize money on offer then there should be some sanction or punishment for not adhering to the best versus best concept."

The past season has also dissuaded McKie from dipping into the Union coffers for expensive overseas imports quite as readily as before. Glasgow have had something far short of their money's worth from their raft of foreign players, while Edinburgh's home-grown talent has been thriving. For McKie, the capital side is the model for the future.

He explains: "Guys like Todd Blackadder bring skill, commitment and a lifestyle that our guys can learn from, and they also act as a magnet to keep people here. But our philosophy at the moment, particularly with the anticipated changes to regulation 9 over player release, is that we need to rear more of our own, try to retain them and lessen the dependence on overseas players.

"But we never say never. We will continue to bring overseas players where we feel they will bring things that we won't get from a Scottish player. But we're more careful now with putting clauses into contracts. We'll be much tighter and more demanding of such players than we have been in the past."

A few months ago, McKie laid down some challenging targets for the pro sides and national team management. A few weeks ago, his sudden restructuring of the Scotland coaching set-up spoke clearly of his expectation that they should be met. As affable as he can be, carrying passengers is simply not his style.