Sporting director Pietro Lo Monaco has slammed Napoli president Aurelio de Laurentiis.
Dde Laurentiis is set to sack coach Rudi Garcia and hire Igor Tudor as his replacement to June.
Lo Monaco told Radio Kiss Kiss: "The Naples disaster has a name and a surname and must be found in the ownership. The prospects, after last year, were different, while everything was blown away.
"The director, the coach, the athletic trainer, the marketing manager and the best defender in the championship have left. None of this makes logical sense. Empoli is a team aiming for salvation and had stronger aggression than Napoli.
"I can also forgive those who make mistakes and ruin everything because they don't know the subject, but I cannot forgive those who have been in football for years."
Lo Monaco also rejects the idea of a coach to June: "I don't like hearing about ferrymen, Napoli are alive on all fronts. It would be a huge mistake to think of finishing the year since everything is now lost. Tudor? At the moment there aren't many alternatives, I don't know Tudor well, but they tell me of a coach who has a certain pulse."