A series of rows over plans for the January transfer window led to Sheffield Wednesday's sacking of Tony Pulis after just 10 league games in charge.
The former Stoke, West Brom and Crystal Palace manager was sacked after just one win, with Wednesday second bottom of the Championship, three points from safety.
In his statement last night, club owner Dejphon Chansiri referred to "other issues which have had a bearing on this decision," as well as performances and results.
Pulis confirmed earlier this month that he had provided the club's board with a list of players he wanted to sign when the January window opens next week.
However, disagreements over both budgets and personnel saw relations deteriorate significantly in the past week, leading to the announcement on Monday night.
Problems over players' wages getting paid, dating back to the summer - and the involvement of the PFA - have done little to boost morale.
Added to this, a number of key players, including club captain Barry Bannan, are out of contract in the summer, with no sign of new deals being agreed.
First-team coach Neil Thompson will take charge of Sheffield Wednesday's game against Middlesbrough on Tuesday.
Wednesday have been linked with Jose Morais, a former assistant to Jose Mourinho and former Barnsley manager, as a replacement.
The Championship strugglers made the announcement two days after a 1-1 draw at Blackburn.
Chansiri told the club website: "The performances and results have not been of the level expected since Tony Pulis was appointed.
"There are also other issues that have had a bearing on this decision. On the pitch, seven points from a possible 30 is not acceptable.
"It is vital we maintain our Championship status and I feel I must make a change now with over half of the season remaining to give us the best possible chance of doing so."