‘A PERIOD of reflection’ is how Ellis Short described the coming days following David Moyes’ decision to quit. His departure is hardly a bolt from the blue, so it will be hoped the Sunderland owner already has something up his sleeve that he is ready to act on.

The Black Cats don’t really have the time to dawdle. Short needs to move quickly and is faced with appointing yet another new manager. You would think the American would be good at it by now, he has done it nine times in less than nine years.

But it does not seem as simple as everyone would like. In the past Short cannot be accused of failing to deliver a big name manager. Former Manchester United manager Moyes followed Sam Allardyce into the manager’s office and before him there was Dick Advocaat.

All three were persuaded to take on the challenge at a time when Short was questioning his own ownership of the club; the prospect of luring a similarly strong candidate this time around will be harder unless Short can make the sort of promises any contender will want to hear.

For all Moyes’ negative vibes, ever since there was an admission last August that Sunderland were set for a relegation battle, infuriated supporters and players, there is no way he is solely to blame for such a depressing campaign.

The turmoil at Sunderland reaches far beyond the manager’s office and the field of play, with the whole club’s future unclear even if there is no hint of a financial disaster while Short remains in control.

But the numbers are there for everyone to see. Sunderland have been relegated out of the big-bucks Premier League, they face a significant drop in TV revenue even if they are still due a £45m parachute payment next season, and they already have debts in excess of £100m.

It is understood the Wearsiders, who have played in the top tier since 2008 when Niall Quinn’s Drumaville consortium revived fortunes under the management of Roy Keane, have been available to buy for more than a year.

That knight in shining armour hasn’t arrived, nor does it look like arriving any time soon, so Short and chief executive Martin Bain are faced with trying to sell a promotion push, with little money to spend, to any interested candidates in the manager’s position.

Moyes always felt he was playing catch up after taking over from Allardyce last July, Sunderland need a man in quickly to make transfer decisions and to plan as soon as possible or his successor will have fallen behind Championship rivals before pre-season has begun.

But if Short can’t persuade someone like Moyes – who had three years remaining on his contract – to stay, like it was claimed he wanted him to, then why will it be easy to bring in a worthy replacement?

Moyes may have lost the fans’ support and lost the players in the end, but his decision to walk away from Sunderland run far deeper. He mustn’t have felt this summer would be as smooth as it should be to make the required changes to make the squad capable of winning promotion.

Bain and Short had a good working relationship with Moyes and yet, ultimately, the latter felt they came up short on the recruitment front in January and last summer, so how will that improve following relegation?

There will be applicants for the post, there is always an unemployed boss desperate to prove himself all over again. It has already been reported Short was not willing to give Moyes any of the £45m parachute payment to restructure the team, so a lot could be determined on who is sold and for how much.

But a squad set to lose 11 players because of contract terms and clauses is hardly blessed with talent capable of commanding huge fees, which explains why Jordan Pickford’s transfer fee could be more important than keeping him this summer.

With so much uncertainty around, it is hard to imagine Short being able to attract a manager in the calibre of Moyes, Allardyce or Dick Advocaat this time. That might not necessarily be a bad thing.

After the fall out of the Premier League, Sunderland have a chance to rebuild and a more fresh-faced approach capable of coming up with innovative ideas could be the ideal way forward … provided Short still has the appetite to back him.