Easily the board with Bartomeu mainly. Their responsibility is to take the club into a positive direction, they failed on so many levels, not only on the pitch.
Partly the players (seniors) are to blame as well. Their behaviour has made it difficult for the sporting management and coaches to take the leap to a new direction.
Players that have only been declining since 2017 or so have been hard to remove out of respect "they've done so much for this club, they deserve to leave whenever they want".
We're basically on the other spectrum of Real Madrid who throw their legends out on their asses.
We've been too afraid of asking players like Busquets, Rakitic, Suarez amongst others to leave so that we don't step on their toes.
Too much complacency in the squad have led to the players thinking they run the club.