Everton sacked Roberto Martinez on Thursday afternoon after a disappointing campaign for the Toffees.
They currently sit 12th in the table and are set to finish outside of the top 10 for the second year running.
It is a position far below where a side with their quality should be, and that ultimately led to Martinez’s sacking, despite him leading them to two cup semi-finals this year.
While the Spaniard has borne the brunt of the blame, Howard says the players must take full responsibility for the situation.
“It is harsh,” he told Sky Sports.
“I think the world of Roberto as a man and as a manager. The players need to take full responsibility. That is on us.”
“Rightly or wrongly, they cannot sack 22 players. It is always the manager who pays the price for our failings so it is a difficult part of the business.”
Howard certainly has a point as several of Everton’s first team stars have failed to play to their full potential this season.
The American is among those, with a series of poor performances in the first half of the campaign ultimately seeing him replaced by Joel Robles.
He is set to depart in the summer as a result and it will be interesting to see who else follows him when the new manager takes charge.