The figures will dismay Erik ten Hag and Manchester United. A year in which they won their first trophy in six years, finished third in the Premier League, and advanced to the FA Cup final turned out to be one of their worst ever.

At United, Erik ten Hag is coming under increased criticism.

With 21 defeats, 2023 is United’s fourth worst calendar year in terms of games lost. They’ve lost 14 games before the new year this season, which hasn’t happened since 1930/31.

There’s no denying how horrible these numbers are, and Ten Hag should consider himself fortunate to still have a job. He has undoubtedly benefited from United’s drift this year, with the Glazers debating the club’s destiny for the bulk of 2023 until agreeing on a minority investment from Sir Jim Ratcliffe.

Even now, there is a widespread belief that the club lacks leadership. Sir Dave Brailsford, the head of sport at INEOS, has begun work on a review of the football operations. United currently has an interim CEO in Patrick Stewart and a football director in John Murtough, who will be given limited autonomy.

Ten Hag may have received credit from the previous season, but it has now almost completely evaporated. He is in charge of United’s worst season since Sir Alex Ferguson’s departure, and he would have been replaced by now if the football structure above him had been more stable. However, it is unclear not only who would make that decision, but also who would oversee the search for a replacement.

The reasons for continuing with Ten Hag are certainly lessening by the week. Yes, he’s had a never-ending list of injuries and illnesses this season, but that’s not enough to excuse 14 losses in 28 games. The performances are as awful as the results, and United has regressed tactically this season.

The results of Ten Hag should be compared to those of his predecessors. Jose Mourinho was sacked after seven defeats in his first 24 games, while Ole Gunnar Solskjaer was fired after seven defeats in 13 games. Even Ralf Rangnick, who coached for 31 games, only lost eight of them.

David Moyes only lost 15 of his 51 games as manager, despite the fact that his exit seemed impending for the whole 2013/14 season. Ten Hag has accomplished more than Moyes in his one full season in charge, but that is fading. Nobody expects anything else than a manager change this season. There have been far too many false dawns to believe that a watershed moment will ever be realized.

There is an argument that January is the optimum time for a change, with a significantly reduced calendar and only one Premier League game scheduled, but there doesn’t appear to be much enthusiasm for that. Perhaps there’s some logic in stumbling on for now, hoping Ten Hag can steady the ship or keep it from sinking.

INEOS’s first move is to complete the football framework that will operate at Old Trafford. What is the point of permitting an interim CEO and a football director whose authority would be limited under a new regime to oversee a search for a new manager?

If Brailsford and Ratcliffe decide to select someone above Murtough as sporting director, it would be advisable to get that person in place before considering a change in the dugout. If the rationale for change continues strong, as appears likely, the search for a replacement will be more stable than it is now.

Six months ago, Ten Hag appeared to be United’s answer. He has time to establish himself, but his decline has been rapid. That shows how difficult these decisions are, and there are no strong prospects now, as there were in 2022 when Ten Hag and Mauricio Pochettino campaigned for the position.

That increases the significance of any potential, and it is for this reason that INEOS will require their structure to be in place before evaluating any seismic shift.