The behaviour of Dublin players in Sunday's Leinster football final attracted a good deal of attention but the sight of players showboating and taunting opponents is a regular feature of big inter-county matches.

Opinion is divided as to whether this is a recent phenomenon or just something that attracts more attention than it used to, but everyone seems to agree it is something the games could do without.

The most famous recent example was probably Kieran Donaghy's reaction to his goal against Armagh in last year's All-Ireland quarter-final when he shouted into goalkeeper Paul Hearty's face but by the time of the media night for the final he had repented of the gesture.

"It was petty," he said, "and I'll know from experience in future if a fella's taunting me and I score a goal to just run away and enjoy it."

Such behaviour is now recognised as a problem. This month the Gaelic Players Association announced they would present an award for sportsmanship. Chief executive Dessie Farrell says the issue of players respecting the opposition was a factor.

"That was one of the considerations: respect for opponents," he said. "It's a culture and one that needs to be ingrained as early as possible. Intercounty players are very influential in promoting this. Kids aspire to being like prominent players, who are role models and can be natural ambassadors for sportsmanship.

"Competitiveness is important and so is fair aggression but from a young age players need to know the limits. There's a big under-age emphasis on skills but there's also a broader need to educate as to what's acceptable and not. That way you create an environment where this isn't tolerated."

Although the tendency is to disapprove of such on-field actions they are also contrary to rule.

Under the GAA's Official Guide Part Two - Playing Rules, rule 5 (20) lists as a foul for which the punishment is a yellow card and a free out, "To threaten or to use abusive or threatening language or gestures to an opponent."

It's not a new provision and the recently adopted rule against unsporting behaviour is directed at players feigning injury in order to draw frees or unfairly incriminate opponents.

Paddy Russell, the Tipperary referee who has taken two All-Ireland finals, says he has noticed verbal taunting and provocative gestures more than in the early years of his career and concedes referees don't always enforce the letter of the rule book.

"It is really (more common). I don't think it was as bad years ago. I wouldn't see it a terrible lot but it does happen. Maybe the tendency is to overlook it but the rules are there.

"You can book a player for doing that if you thought it serious enough or that it could involve other players - if a player scores and starts taunting the other team who are already at a low ebb."

Given it is not a red-card offence it's unlikely the Central Competitions Control Committee would be interested in using video evidence to pursue offenders but a warning to teams about future behaviour would be timely and appropriate.

Farrell isn't sure the situation is deteriorating but says it is far more public than before because of the massive broadcast coverage of games.

"I'm not sure it's got worse. It was always part and parcel of the game but it's possibly crept into public view because there's greater scrutiny of matches and more cameras recording.

"It could also be a reaction to provocation. In the past, off-the-ball incidents were maybe a way of addressing this sort of thing but video evidence has affected that and players' willingness to risk being caught."

Tyrone's double All-Ireland winning manager, Mickey Harte, believes on-field taunts are become more prevalent, but he believes they are counterproductive as well as unsporting.

"I think it is more prevalent and I don't think it's necessary. If you score a goal enjoy it - but modestly. Enjoy the sense of achievement but don't get in someone's face over it. It happened in our game: someone got very animated after scoring."

Harte accepts Farrell's point that many incidents can be retaliatory rather than provocative but argues the most wounding response to gamesmanship is to score: "We don't know what goes on in close encounters but the score should be enough to make your point.

"I don't think any manager would want to encourage it because it distracts from performance but you can't be out there holding their hand.

"I've never been in favour of overt celebrations after a score if for no other reason than the player's job in hand.

"There's a kick-out follows every score and the concentration should be on the next ball."

Leinster Council chairman Liam O'Neill has described the taunting of Laois players by their Dublin opponents in Sunday's Leinster SFC final as "regrettable". And O'Neill hit out at former Dublin manager and Sunday Game TV panellist Tommy Lyons for diluting the incidents by insisting "verbals" are part of the modern game.

O'Neill revealed he has received phone calls and emails of complaint and he believes managers are partly to blame for sending their players on to the field in an over-hyped state.

GAA presidential candidate O'Neill insisted the actions of some Dublin players at Croke Park last Sunday were unacceptable. After netting in the first half, Dublin forward Mark Vaughan taunted Laois defender Darren Rooney. And before the end of the game, Alan Brogan and substitute Kevin Bonner pointed towards the scoreboard, threw their arms in the air and whooped with delight.

O'Neill reflected: "It's regrettable and I don't accept one of the men on the Sunday Game saying that verbals are part of the game."

O'Neill accepted he was in an awkward position, as a Laois native, to comment - and stressed the incidences of players goading each other were not confined to Croke Park.

He added, "It has no place in our games and it's not part of sportsmanship. There's the quiet word in the ear and then there's the loud, in-your-face response. It has to be stopped and can only be stopped by managers.

"It's creeping in more and more and in senior games more than anywhere else. And what are managers saying to players to send them into such a hyped state? Years ago, if you scored a goal you'd smile to yourself quietly and then walk back to your position."

O'Neill is unsure if any action will be taken against the main offenders from Sunday's game. He added, "It wasn't under our (Leinster Council) control - the Central Competitions Control Committee control the senior championship while we look after minor, under-21 and intermediate.

"I know there's a rule governing ungentlemanly conduct which would come under the heading of 'Discrediting the Association' but I don't know what action they will take, or even if they will take any. But I don't think that any player who acts like that on the field of play is benefiting his county."