O'Shea wants the board to take some responsibility for the club's struggles on the field in recent years.
For the past few seasons, Sunderland have always been drawn into to a relegation battle, and have chopped and changed their head coach as they have gone along on an almost annual basis.
The Irishman is quoted by the Echo, saying: “It can’t keep being the manager’s fault.
“And we cannot continue to have such a huge turnover of players – 10 or so in, 11 out, season after season. There have to be lessons learned if we’re to move forward.
“The club has to admit there are a few things they could learn from and change.”
The past season was no different for Sunderland as Dick Advocaat was parachuted in when the club was in a precarious position under Gus Poyet's stewardship.
Martin O'Neill and Paolo Di Canio have both been axed in recent years amid fears of relegation prior to Poyet's departure, and it has brought about an element of instability at the Stadium of Light, and the number of new players that have come in year after year mean the side hasn't been settled.
Extending Advocaat's stay into the new season provides some sort of stability as they look to avoid a repeat of the previous campaigns where they have been looking nervously at a possible relegation before managing to get themselves out of it.
Given there have been successive head coaches who have struggled over the past few seasons, and no direct control for the man in charge of the first team over transfers there has to be some responsibility placed at the door of the hierarchy. The question is whether there will be lessons learned ahead of next season.