Hearts search for a new manager has hit another deadend with German Jurgen Rober being the latest man to spurn the Edinburgh side's advances, the AFP reported.
The 54-year-old Rober, who took Hertha Berlin from the German Second Division in to the Champions League, met the Scottish side's enigmatic owner Vladimir Romanov in Lithuania on Friday.
But Rober told the Sunday Mail why he has become the third coach after Motherwell boss Mark McGhee and Slovakian Vladimir Weiss, to knock back the chance to move to Tynecastle.
"We had a really interesting meeting and I was impressed with Mr. Romanov," the former Stuttgart, Partizan Belgrade and Borussia Dortmund boss said.
"He has some good ideas for the club.
"But the trouble was I have my opinions on how to coach and he has his ideas. Unfortunately these ideas would not come together.
"He has different ideas on how to move a club forward. He is a businessman and I understand why he wants what he wants.
"But I have been 35 years in professional football.
"Don't get me wrong, I am not saying anything bad about Mr. Romanov and as I said, I was impressed by him. But I had this feeling that we couldn't come together."
Hearts, who finished a disappointing eighth in the Premier League last season under caretaker boss Stephen Frail, announced in January that they were on the lookout for a new manager.
Since Romanov bought a majority stake in the club in 2005, John Robertson, George Burley, Graham Rix and Valdas Ivanauskas have all come and gone as manager amid reports of dressing-room unease.