At the heart of the issue is Eberl’s sense of accountability without authority as reports suggest he is unhappy at being held responsible for shortcomings he believes were beyond his control. The decision from Hoeness that Bayern’s final signing “had to be a loan” is said to have tied his hands further, limiting options. Meanwhile, Bayern’s board faces its own instability with CFO Michael Diederich stepping down without a successor appointed, meaning that if Eberl were to resign, CEO Jan-Christian Dreesen would be left as the sole executive board member. For Herbert Hainer, as supervisory board chairman, this would be nothing short of disastrous.