Dutch head coach Erik ten Hag is set to remain in charge of Manchester United next season.
The Athletic state that United do not intend to replace Ten Hag in the off-season.
The club are focusing on off-field issues and will target player improvements instead.
Co-owner Sir Jim Ratcliffe and INEOS believe that stability behind the scenes will help Ten Hag.
One area where they want to improve significantly is recruitment, which has been an issue for United for more than a decade.
Some supporters may find the idea of Ten Hag remaining in charge disappointing.