Scotland manager Craig Levein claims the Carling Nations Cup is a "first-class" competition despite the merits of the tournament being questioned by opposition bosses.
Northern Ireland head coach Nigel Worthington believes the timing of the games at the end of what has been a long, hard season for many players has not been ideal, as his side have endured poor performances and low turnout.
Meanwhile, Wales manager Gary Speed has described the tournament as a pointless exercise that has been of little benefit.
However, as Scotland and the Republic of Ireland prepare to battle for the silverware on Sunday night, Levein was far more complimentary.
He said: "I can only answer questions about the tournament from my own perspective and my perspective is that it's been a first-class competition for me and for the players.
"It's not my job to look at the make-up of the tournament and suggest anything they might improve on.
"That's not my business or something I want to get involved in. The tournament is on, our players are here and they are playing the games in the right manner and trying to win.
"If the tournament is on again in two years' time we will be there and trying to do the same again."
Levein has doubts over Charlie Adam, Gary Caldwell and James Morrison ahead of the meeting with the Republic this weekend.
All three were involved in the 3-1 win over Wales, with Morrison on the scoresheet, but Adam is struggling with back and groin problems, Caldwell has a hip injury and Morrison has a calf strain.