AND the winner is ...

The answers will begin to unfold on Sunday when the first of the award nights takes place in Glasgow. The PFA Scotland gongs may be sponsored by Cheque Centre, but, to the recipients, they are worth their weight in gold.

While this vote is open to every member of the players' union across all four divisions, and with all 42 managers having their say on who has been top boss, the Scottish Football Writers' Association hold their own vote.

Their results will be announced at their 50th anniversary dinner on May 11, and the annual argument about which awards carry most currency is already in full swing.

Whoever wins what won't mind, though. They will just be delighted to join an illustrious list of men who have picked up one of these accolades.

Another age-old talking point is what precisely merits being named as best player or manager?

How can you compare a defender with a striker, a winger with a keeper? And, if you are the manager with the most money, how can what you have delivered be compared to what another man has done with far less resources?

As the poll of our writers confirms, you pay your money and take your pick.

PLAYER OF THE YEAR: KRIS COMMONS says RONNIE CULLY

SIX of the last eight PFA Player of the Year awards have gone to men wearing the Hoops. No wonder Neil Lennon was surprised not one of his Bhoys made last season's short-list.

A true reflection of Celtic's dominance of the Scottish game has been re-instated by this year's final four, which comprises Fraser Forster, Kris Commons and Virgil van Dijk, with Kilmarnock's Kris Boyd gate-crashing the green party.

Splitting the 'Celtic vote' could open the door for Boyd to sneak in, and he certainly is a strong contender for his renaissance season. Boyd is also likely to figure in the Scottish Football Writers' vote, which is still being collected.

But, given Commons is not a true striker, yet has managed to score 28 goals this season, he must surely be considered head and shoulders above the rest. The 30-year-old just edges out Van Dijk, with Boyd and Forster close behind.

MANAGER OF THE YEAR: NEIL LENNON

IT must surely be a clean sweep for the Hoops with Lennon's most emphatic championship win worthy of Manager of the Year.

PLAYER OF THE YEAR: KRIS COMMONS says MICHAEL GRANT

DON'T expect a range of names when the candidates are being considered for player of the year: only Kris Commons and Virgil van Dijk are credible contenders.

Last summer van Dijk, the young Dutchman, moved club, moved league, and moved country, yet instantly established himself as a defensive class act.

Celtic fans know to enjoy him while they can. Were it not for Commons he would be the winner. Commons has been the heartbeat of Celtic's season, though - goals, creativity, technique and quality.

He's brought it all.

Honourable mentions to Stevie May, Kris Boyd, Peter Pawlett and Mark Reynolds.

MANAGER OF THE YEAR: DEREK McINNES

IF the vote is to be cast today the manager of the year is Derek McInnes.

Aberdeen have been transformed into something unrecognisable, from mediocre also-rans to potential league runners-up, the only top-flight team to beat Celtic (home and away) and winners of the season's first major trophy.

PLAYER OF THE YEAR: KRIS COMMONS says MATTHEW LINDSAY

SEVERAL players have distinguished themselves in the SPFL Premiership in the last eight months.

Virgil van Dijk has, for instance, been nothing short of a revelation since joining Celtic last summer.

Behind him, Hoops goalkeeper Fraser Forster has broken the record for shut-outs in the top flight.

Elsewhere, Kris Boyd has revitalised his career at Kilmarnock by scoring regularly for a club battling to avoid relegation.

But Kris Commons of Celtic has, for me, been the star performer in this country by some distance this term.

The former Scotland man is a dangerous attacker who scores goals freely. He is, at his best, a joy to watch.

MANAGER OF THE YEAR: DEREK McINNES

THERE are several strong contenders for the Manager of the Year award too.

But I think Derek McInnes deserves it. The demands at Aberdeen are huge. He has succeeded where so many have failed and steered the Dons to their first major trophy, the League Cup, in 18 years.

PLAYER OF THE YEAR: KRIS BOYD says CHRIS JACK

IT would be unfair to say Kilmarnock are a one-man team but, if it wasn't for Boyd, Allan Johnston's side would already be planning for the play-offs this season.

His 19 goals, almost half of their total this term, have proven crucial to the cause as he has almost single- handedly dragged the Rugby Park side towards Premiership safety.

He is no longer just a penalty box poacher, with his all-round play improving greatly as he covers more ground at the top end of the pitch and also helps out in defensive areas.

Being named Scotland's top performer would be a deserved accolade for a player that has reinvented himself and showing his class in our highest division once again.

MANAGER OF THE YEAR: STUART McCALL

MOTHERWELL may not have been able to hold on to a host of star players in recent years but their departures have been more than offset by the fact that Stuart McCall has remained as manager.

Year after year McCall loses several of his key men but somehow manages to rebuild and regroup and continually challenge in our top flight.

PLAYER OF THE YEAR: KRIS COMMONS says GRAEME MACPHERSON

CELTIC tried a number of different things to fill the void left by Gary Hooper's departure to Norwich last summer. They signed Amido Balde, Holmbert Fridjonsson, Teemu Pukki and Leigh Griffiths.

They looked in-house to Anthony Stokes and Georgios Samaras. But instead it is an attacking midfielder who has scored the goals that have delivered a third successive title.

Kris Commons is now 30 years old but seems to be getting better with age. Neil Lennon's decision to play primarily with just one centre-forward has suited him to a tee.

Operating in the No.10 role, Commons has had license to get into the penalty box at every opportunity and the goals have flowed at a steady rate, with 28 so far for the season.

MANAGER OF THE YEAR: STUART McCALL

EVERY summer Motherwell's best players depart to bigger clubs and every year Stuart McCall rebuilds and goes again.

He has taken his side to the brink of second once again despite losing a number of key figures including Michael Higdon, Nicky Law and Darren Randolph.

PLAYER OF THE YEAR: KRIS COMMONS says STEWART FISHER

THE winner has to be Kris Commons. Not least because the only other player capable of running him close didn't make the short-list.

As laudable as Fraser Forster's record-breaking exploits were, even he seemed non-plussed at times by all the fuss given the stranglehold the 10 players in front of him often exerted on games.

As effortless as Virgil van Dijk's first season in Scottish football has seemed, the hard yards of winning top-flight titles is middle to front and in my opinion the man with cause to feel left out in this catalogue of candidates is Celtic's captain Scott Brown.

A year on from those hip problems, this virtual ever-present for club and country is playing better, more consistent, football than ever before - apart from one mis-step against Neymar. Commons' creativity will win the day but Brown has been immense.

MANAGER OF THE YEAR: DEREK McINNES

TOUGH this year but McInnes has brought pride back to Pittodrie, a task beyond many men. Back-to-back league and cup wins over Celtic hint at better days ahead.