MIKE Dodds believes there are a number of factors behind Sunderland's drop-off in form as a disappointing season approaches its end.

The Wearsiders have gone from swashbuckling play-off semi-finalists under Tony Mowbray to play-off contenders and now mid-table mediocrity.

Upheaval hasn't helped, with three head coaches in place over the course of the season - and neither has the injury record that has left whoever has been in charge often short of options. Dodds says everyone involved with Sunderland has to take their share of responsibility.

"There's also the reality that some of the players haven't performed to the level they did last year, and that is a reality," Dodds said ahead of the trip to Watford this weekend. 

"That's not finger pointing because we've all got to go away and reflect - that includes me.

"I've been involved with this team for the last two seasons so I've got some reflection points on why things were better previously than where they are now. The players also have some reflection points as well.

"Going back to the question, I think I'd describe it as clunky and there hasn't felt like we've been able to have any real flow. I think there are a number of reasons for that, injuries, suspensions, turnover of managers."

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Dodds was accused of being overly cautious after the Millwall defeat. Playing a back five worked against Leeds and West Brom on the road but the Black Cats looked void of ideas going forward last time out.

"The whole cautious thing maybe manifests itself from Saturday," he said.

"I thought the approach against Leeds and West Brom worked, and then obviously we had to make some changes late in the day before Millwall.

"Trai Hume and Dan Neil were going to play so we had to move one or two things around, so we didn't have the ideal preparation. I also feel Dan Neil is a huge miss for the group from a tactical perspective, so I think the shape is also impacted by not having Dan.

"I don't think he gets the credit he deserves from a tactical point of view, the things he spots and solves for you it's almost like having a coach on the pitch. When you take someone like that out of the team then it will have an impact.

"So there are reasons why we looked more cautious on Saturday than we wanted to be. I'd also say that whenever Millwall have had the most possession, they've never won.

"So we did feel like we'd get an advantage by letting them have a bit more of the ball, they've done really well when they don't have it. So we did sacrifice a bit of possession and territory."

Dodds will have a similar squad to pick from ahead of the Watford game on Saturday.

Dennis Cirkin and Nazariy Rusyn have edged closer to fitness, but it's touch and go as to whether they'll feature before the season is out.

"Dennis is back training with the group but it might be a little tight for him," Dodds said. "He won't be available this weekend and then the decision for all of us is whether we involve him [against Sheffield Wednesday] based on the fact that he has now been out for such a long period of time.

"We'll see how he trains next week and take it from there, but he has started full training with us earlier this week.

"Nazariy had his first part-training session with us today (Thursday), so he won't be available on Saturday and next weekend might be too soon."

Pre-season remains a realistic prospect for their return, as it does for long-term absentees Elliot Embleton and Jay Matete, who both had loan spells cut short this season. Add in the 'significant' ankle injury sustained by Dan Neil in pre-season, Sunderland are short of options in the heart of midfield.

"I think both Elliot and Jay will both be back fit for when we return for pre-season," Dodds added. "Dan Neil as well, it's quite a significant ankle injury but we're hopeful he'll be ready.

"We think all three should be on the grass for the start of pre-season."