By Bill Wilson BBC News Online business reporter

Ms Pirie swaps financial books for a refs whistle at weekends

Football referee and accountant Morag Pirie finds the discipline of juggling two jobs inspiring and insists her ability to talk about the beautiful game improves her relationship with clients.

Aberdonian Ms Pirie hit the news last year when the media reported comments that she should stay at home "making her man's tea".

Scotland's top female football official found herself at the centre of a tabloid storm, not for having neglected her culinary duties and left a starving husband at home to fend for himself, but rather for having enraged Albion Rovers manager Peter Hetherston.

Mr Hetherston let rip after Ms Pirie made a couple of offside decisions last November when his team met with Montrose, insisting football is a "professional man's game".

I hope other women can look at what I have done and it will give them confidence to do whatever they want to achieve Morag Pirie

The controversy raged for weeks and ended in the resignation of Mr Hetherston.

"It is not really an issue any more," insisted Ms Pirie, one of just a few top female officials in Europe, others having included:

• Wendy Toms, England
• Alison Chapman, England
• Nelly Viennot, Belgium
• Nicole Petignat, Switzerland
• Dagmar Damkova, Czech Republic

A thick skin and a common sense personality are amongst the personal attributes essential for a whistler or assistant referee, whatever their sex, Ms Pirie said.

'Always busy'

Another attribute is an abundance of energy.

Beyond soccer refereeing, Ms Pirie is also a trainee accountant with Acumen in Aberdeen.

And in her spare time she plays the clarinet and bagpipes.

Morag officiates at lower league games like those at Peterhead

"I am always on the go," Scotland's first woman Class One Assistant Referee said.

As a keen soccer fan, Morag played for Aberdeen University and Scottish Universities teams before joining Aberdeen Accies club side.

"I have always been a football supporter, and former Scotland keeper Jim Leighton was my hero as we played in the same position," said the 28-year-old.

"Seven years ago I was asked to help out refereeing at a children's football tournament in Aberdeen, which I found fun.

"Someone saw that I was taking a football coaching course, and they suggested that I also apply for a place on a refereeing course."

All in the game

She took the course, passed it, and started working her way up through the leagues in Scotland.

Now she can run-the-line at Scottish League Division 1,2 and 3 games and referee at Highland League matches.

"Once you get going in a game, being a woman is not an issue," Ms Pirie said.

"Everything is so absorbed in the football that most do not notice whether the official is male or female."

"You are the ref and are going to get shouted at anyway once the game is under way.

"Some players are always going to shout, but a few times I think some players, and even fans, tone down their language and think twice before speaking.

"A few have even said they choked back their swearing because it was me."

"There have been a couple of times when I have been cautioning a player and someone from the crowd has shouted that I am just after their phone number."

'Working hard'

Her next possible promotion would be to Class One Selected, where she could referee Scottish Premier League Under-21 games.

The next step up after that would see her at Class One Level, which could take three or four years to achieve, however she could only get a job in the top batch of refs should a vacancy occur.

"I would like to get as far up the refereeing ladder as I can, but I will take things as they happen, I am not setting myself impossible goals," she said.

"I am happy working as hard as I can, and fellow referees have given me lots of encouragement and friendship so far."

Morag's memorable games 2000 - Assistant referee at the Under 15 Scottish Cup Final at Tannadice 2001 - Assistant referee to Hugh Dallas in the Women's Scottish Cup final at Almondvale 2003 - Fourth official for the friendly between Aberdeen and Liverpool at Pittodrie

Fortunately for the accountancy graduate, her football does not impact greatly on her full-time day job.

But juggling so many tasks means she has self-disciplined, and also adept at organising her different tasks, helped by a huge calendar at her home "which tells me where I am each day".

"Occasionally I have to have some time off, but the people at Acumen, where I do things like dealing with annual and management accounts, are very good about it," she said.

"I get to work flexi-time, and so as long as that works for me and hopefully for the company then things should be fine.

Ms Pirie with Hugh Dallas before a Scottish women's international

"I hope to take my exams in two or three years to qualify as an accountant."

And, as well as acquiring man-management skills on the football pitch, she finds it also helps in her accountancy job.

"When I meet clients I can have a bit of banter with them, as so many people follow football."

And she hopes that her careers to date could prove a positive role model for other women.

"I hope other women can look at what I have done and it will give them confidence to do whatever they want to achieve, and realise it is not impossible to achieve their ambitions," she said.

"More specifically, I would be happy if it encouraged more females to start playing football, or even go into refereeing themselves."