YELLOW and red cards on the table.

I'm not a conspiracy theorist by any stretch of the imagination when it comes to Scottish referees. It is a hard job - granted.

However, they don't help themselves one iota.

The whole issue of controversy around refereeing should, pardon the pun, never be as black and white as that.

If I were to rank the performance of Scottish officials then it would be this. Rank Rotten.  Particularly this season when they seem to have become the main focus of attention every week.

If you are of a Celtic persuasion then you are probably already compiling a list of refereeing decisions that have gone against your team this season ad nauseam. The "JFK" and "Moon landing" conspiracy theories are not a patch on these Scottish football stardate logs and ledgers.

Every Scottish Premiership team could compile their own dossier of refereeing decisions where they feel they have been hard done by this season and in campaigns past - that's a fact. The last few days have witnessed real uproar in terms of the standards or lack of therein of officiating this season.

It all started with Kyogo Furuhashi's contentious offside/onside goal against Hearts during Celtic's 1-0 Scottish Premiership victory.

READ MORE: Watch: Kyogo Furuhashi provides finishing touch for Celtic opener against Hearts

At the risk of going all Winston Churchill, my thoughts on it were: "Never in the field of football conflict has so much been said and questions asked by so many with few answers."

I much preferred to view it in the same way as Celtic boss Ange Postecoglou: "It's a goal mate, we move on."

However, this is the pantomime that is Scottish football and we weren't allowed to move on. From the commentary box to broadcast and newspapers radio phone-ins, blogs - you name it - every form of media had its say.

Pundits who really ought to know better waded in with a definitive on Kyogo's goal. How can anybody be so sure when the incident happened at lightning speed?

It's hairline, borderline, fractions of inches stuff.

Suddenly social media was awash with graphics detailing where Kyogo stood before, during and after Tony Ralston's delicious cross ball was struck.

Was the Japanese striker in front of the ball or behind the ball?

There's one simple truth in it all - there is no definitive.

Nobody could come out and say for certain if the goal was offside or onside for sure.

Even the assistant - who to all intents and purposes - had the categorical inline view of Tony Ralston's cross couldn't call it with 100 percent accuracy, it simply happened too fast for the human eye.

So, therefore if you cannot call it then aren't linesmen obliged to give the good old fashioned benefit of the doubt to the attacker in a 50/50 call?

That is independent of TV's pundits stomping their feet and jumping around in a studio claiming to know better.

The drama didn't end there though.

At the weekend Head of Referee Operations at the Scottish FA, Crawford Allan performed a total disservice to every Scottish football club.

Do you know Crawford Allan?

Him...no? Me neither. He is a former top-flight Scottish referee conspicuous by his absence since he assumed the role of Head of Referee Operations at the SFA in January 2020.

Yet Allan waded into the debate by telling everybody that Kypgo's goal was 'offside'.

The Celtic supporters were up in arms that this man who had never put his head above the parapet all of a sudden wanted to speak about a decision and giving the rather unfortunate insulation that somehow officials had been favouring Celtic.

Allan added nothing to the debate about improving standards and his ​ramblings were actually insulting. His BBC Sportsound appearance further fuelled every conspiracy theory going serving only to ignite more rancour and division.

Allan left it wide open for him and his refereeing colleagues to be called on to national radio and called out for contentious decisions moving forward.

Celtic Way:

For example, I did not see Allan venture forth and tell us how referee Don Robertson failed to spot a shocker of a challenge by Dundee United's Calum Butcher on David Turnbull.

How Roberston deemed it only worthy of a yellow card is inexplicable.

It was another in a series of preposterous decisions by officials - that Allan is in charge of - this season. There was no live national pontificating on that utterly ridiculous call.

Now the conspiracy theorists have kicked in again and are saying that if Calum Butcher is handed a three-game ban then one of the games he would miss is against Rangers. You couldn't make this sort of stuff up - could you?

READ MORE: Celtic hero Chris Sutton calls out red card offence by Dundee United ace during Tannadice clash

No football club wants favours, they want fairness. They want referees to officiate the game. 

The men in black also have a duty of care to protect players. Celtic supporters will point to a litany of calls this season whereby they will feel that their players have not been protected.

Bobby Madden failed to protect captain Callum McGregor from Andy Halliday's nasty challenge on day one of the campaign.

Chris Kane was allowed to assault Cameron Carter-Vickers when he lay on the floor as the St Johnstone player ladled into him with his boot yet Nick Walsh incredibly booked both players.

McGregor's shin was gashed at Easter Road by Ryan Porteous but again the official didn't pull the Hibs player up.

Kyogo was accused of taking a deep-sea dive when Hearts defender John Souttar was beside him in the penalty area. The Japanese striker produced photographic evidence of bruising on his belly which showed a darker side to Scottish football currently going unnoticed and unpunished by referees.

Every club in the SPFL could compile a similar dossier. Yet there seem to be no punishments for referees.

The likes of Bobby Madden, John Beaton, Kevin Clancy, Nick Walsh, Don Robertson and Steven McLean to name but a poor few can officiate with impunity knowing that they will never be demoted down the rotten ranks for serial offending. What kind of a system is that?

Don't get me started on officials being allowed to referee the clubs they have supported as a boy.

Our Hampden Ivory Tower man doesn't appear to have much of a view on contentious subjects like that.

READ MORE: VAR is needed - Celtic star David Turnbull was lucky to leave Tannadice without crutches

What about VAR then? Would VAR improve things in Scottish football?

The Celtic Way's Alison McConnell had this to say on the subject of VAR being introduced in Scotland: "Given the inconsistencies that leave managers and supporters tearing their hair out VAR ought to bring the game up to a level that even if it does not create harmony across decisions it at least gets the bulk of calls correct."

It's hard to argue against any of that sentiment. But the issue isn't just about video assistance.

Have you ever wondered why Scottish clubs in the European arena are held to a different account by referees?

It's called the highest, impeccable refereeing standards and a proper application of the laws.

The evidence is there for every supporter to see if you don't believe me.

You don't need a continued sponsorship deal with "Specsavers" to see that there is a growing chasm between the standard of refereeing in Scotland to that of our counterparts in Europe.

Sadly, it is a chasm that is widening.

In the meantime, I don't know if this article is a yellow or red card offence but I'm taking myself off to the sin-bin!