It did not take long, back on Dec. 22, when Giants GM Ernie Accorsi and John Mara, the executive vice president, met with Tom Coughlin, to broach a subject that was on everyone’s mind in the room.

“The first question, obviously, was the organization,” Accorsi said yesterday, “and that never was going to be a problem. It was not discussed very long.”

The matter of control was a central issue before the hiring of Coughlin. The Giants hope it is not an issue afterward. Coughlin had all the power in Jacksonville, serving as his own general manager. He will not have that power with the Giants.

Accorsi has final say on the NFL draft and major free-agency decisions. Jim Fassel was fine with that system. Dan Reeves before him was not. Now Coughlin must adjust.

“We said we have an established system here where the coach is a very important part of all personnel decisions, probably the most important part, but he doesn’t necessarily have final say,” Mara said. “Are you going to be comfortable working under that system? He made it pretty clear he would be. Time will tell.”

Time certainly will. Reeves came to the Giants in 1993 under the same guidelines, said he could work under that structure and quickly grew frustrated with not having more input. Coughlin was known as a micro-manager with the Jaguars, having his hand on virtually everything.

Coughlin saw how the Giants system worked during his three years (1988-90) as a receivers coach for Bill Parcells and, despite his preference to oversee all aspects of the operation, he says he accepts the reduced role.

“I am one spoke in the wheel in the area of personnel, one voice,” Coughlin said. “This system is very well established. There is a division of labor. I understand it.

“In Jacksonville, I had the opportunity to have all that responsibility. I understand what my job is. I am the coach.”