The ex-Blaugrana chief is suspicious of the reason behind Vilanova's appointment as coach and insisted the club's healthly financial state is a result of his administration's workFormer Barcelona president Joan Laporta has accused Sandro Rosell of not believing in the club's own style of play.
The Catalan giants are currently going through a transitional period following Pep Guardiola's departure at the end of last season after claiming 14 titles in four years, to be replaced by his assistant Tito Vilanova.
Laporta thinks that this is the first big decision made by the current administration and cast doubt about the legitimacy of the choice to put Vilanova in charge.
"Knowing those who are in charge of Barca right now, I think they installed Tito to stop the blow that was Guardiola's exit, because they do not believe in Johan Cruyff's way of seeing football," he told Radio 4.
"Vilanova's appointment was a reaction to the fear that the fans would not accept a change to the sporting model.
"Sandro Rosell's board has never touched anything when it comes to sporting matters. Their first decision was to put Vilanova in command and we will see how that goes.
"I really like Tito and I wish that things go really well for him, because it means that things will have gone well for the club, too.
"I hope that if some difficult moments come, the board will be on the same side as the team and the coach."
Questioned about Barca's surplus of €48.8 million (£38.2m), a record for the club, Laporta said: "That is a consequence of the good management under us.
"It is proof that what we were saying was correct. But now they [Rosell's administration] are saying that they are financial wizards.
"We managed the club very well in terms of finances. We left them the best Barca in history."