All have to share the responsibility for this shambles of a season, just some have to take more of the blame than others.
For our current form - the manager. I believe he has a squad capable of better results. For our gradual decline - the 'board'. Not because there isn't a plan but rather that there has been a number of plans (all with some logic and thinking behind them) that we have ditched as soon as results go awry. The relative success of Hill, Flitcroft and Robins since leaving us is proof enough that managerial incompetence is not solely to blame for our situation. A lack of decisive leadership further up the chain is to blame in my opinion.
