Barnsley have refused to accept any blame over Hearts' delay in appointing Daniel Stendel as their new manager.
Chairman Paul Conway recently explained how the Tykes would be due compensation from Hearts should they sign Stendel.
The German has been on gardening leave since he was sacked by the club - therefore they believe they are owed cash as he remains on the payroll.
Jambos supremo Ann Budge, however, recently dubbed the process "tortuous".
But Conway, speaking to the Daily Mail, says it's not the English Championship club's fault things have taken so long.
He said: "I would be surprised if we were to blame for any hold-up.
"It doesn't make any logical sense to me because if we were the only issue, one of two things would happen.
Barnsley demand compensation as Hearts prepare to appoint Daniel Stendel
"Either the club would just do it and say, 'we can resolve this post-signing', or we could just work it out over the phone.
"So I'm surprised that we are being cited as the issue because it doesn't make logical sense to me.
"If Hearts want to engage in written correspondence, then that's up to them. Is compensation to us an issue? For sure.
"But we are not negotiating a trade accord - if they want to resolve this quickly, we are here."
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