Ross Wilson has heard the comments and read the criticism as everyone - from the press to pundits to punters - have had their say on his Ibrox reign.

Such observations can often be dismissed as ‘noise’ at a club like Rangers. When it comes to Wilson, the sporting director, the volume has now been turned up even higher than before.

Some of it has been shot down as ‘nonsense’ and Wilson will not ‘buy it’ in other regards. Many will have their opinions on his successes or failures, but his mind is set when he judges himself against the mandate that he was given when he left Southampton in October 2019 to take up a role at Ibrox.

The spotlight has shone on different people at different times throughout the campaign and the finger of blame has pointed in many directions as Rangers have lost their way on and off the park. There has been no solitary reason for that state of flux and the anger has been widespread rather than pointed at any single source.

The sacking of Giovanni van Bronckhorst as manager last week, and subsequent appointment of Michael Beale on a three-and-a-half year deal, solved one issue for an Ibrox hierarchy that found itself under the spotlight once again. Now it is shining on Wilson.

The board stand accused of resting on their laurels in the aftermath of title 55 and the Europa League final. For many, the failure to invest in the right manner and at the right time is the root cause of their current issues.

The way in which the money has been spent should be a greater concern than the quantum of it, however. Right now, the Rangers investors and directors are not getting bang for their buck as a squad that Wilson has shaped during the reigns of Steven Gerrard and Van Bronckhorst has underperformed this term.

The recruitment record is the stick that is used to beat Wilson with more often than any other. It is a game of opinions and the man at the centre of the storm retains belief in his blueprint and courage in his convictions.

“Again, people can always make their judgements at any time,” Wilson said. “Whether it’s the scouting team, the managers, the sporting director, the chief executive, people always have an opinion on something.

“We are very proud of a lot of the work we have done here and with humility you look at some other work you have been part of and you will say ‘I wish I hadn’t done that’ or ‘I wish I had done that a bit better’.

“Certainly from my perspective I know the mandate I was given on the day I walked in the door here and I am absolutely sure I have delivered on my part of the mandate so far.

“But that doesn’t mean that there aren’t things I wouldn’t look back on and say ‘I could have done that bit better, I could have done that bit better’. I am certainly proud of a lot of the work and there is still loads of work to do here and a load of work to do in the coming windows for sure.”

Much of that work will focus on remodelling the Ibrox squad that Beale is now in charge of after he returned to Glasgow and got back down to work at Auchenhowie this week following his departure from Queens Park Rangers.

His predecessor hinted at potentially sweeping changes come the summer as a plethora of players enter the final months of their contracts. The futures of Ryan Kent and Alfredo Morelos are the most pressing issues and it will be more revolution than evolution heading into Beale’s first full term as boss.

“I don’t buy it,” Wilson said when the issue of the contract profile of the squad was put to him. “I don’t buy into that at all. Nonsense.

“There are two key assets here who have been talked about for a long time in Kent and Morelos. There is another group older players who I’m sure everybody understands good contract management is to have those lads on one-year contracts and review them year on year.

“And there are a couple of boys who have been injured quite a lot so again it is sensible to keep reviewing before the end of the season as well. So I don’t buy into that.”

The record-breaking fees received for Nathan Patterson and Calvin Bassey during the winter and summer windows are highlights of the player trading model. Talents must be produced or sourced, be successful and then be sold on.

Assets are now in short supply, however. And the situation that sees so many players – including the likes of Allan McGregor, Scott Arfield, Ryan Jack and Steven Davis – potentially leaving at the one time has raised questions about Wilson’s planning processes.

“No,” Wilson said when asked if that criticism had been unfair. “I don’t think it’s been unfair because I think everyone is entitled to their opinion on that, of course they are.

“But I think we are comfortable with the direction of travel with our contracts. It played out last year with Connor (Goldson) as well so we’ll see where we go with that.”

That situation with Goldson was a case of risk and reward for Rangers. In the end, their patience paid off as the defender committed his future to Ibrox.

Rangers must now hope that history repeats itself with Kent and Morelos. Regardless of their form or sporting merit right now, it makes little business sense to allow balance sheet assets walk out the door for nothing.

“Two very, very different situations between the two of them,” Wilson said. “They are both private and personal situations for the two boys and their agents so I won’t go into any details there but they are two very, very different situations. Time will tell.

“I think as Michael said the other day there are two different sides to that, there is the players’ side and the club’s side. Let’s see where we go first.”

It will be down to Beale to decide how much he wants to push for Kent and Morelos – two integral components of the squad he coached first time around – to remain part of his plans now that he is the one calling the shots.

He has succeeded Van Bronckhorst with the Premiership title all-but gone but the domestic cups are there to be won. Thursday was the start of a new era but the previous one was still fresh in the mind inside the Blue Room.

"I definitely want to put a word on record and thank Gio for his contribution here," Wilson said. "I think it was Michael who used the phrase ‘class act’ and I spoke to him every day since he left, and he is a class act.

"And I think he left three huge marks in Rangers’ history, the Scottish Cup coming back last year, the European final of course and heading back to the Champions League were huge things for us.

"That’s my first feeling because when you work for fantastic people, as I have the privilege of doing throughout my career I must say, then you want them to do well and you want everything to go well 100 per cent of the time. Albeit we understand that in football that is maybe idealistic."

The end of Van Bronckhorst’s reign sparked a second managerial search in 12 months for Wilson. Once again, the obvious candidate and early favourite was the man that landed the job.

Beale returns to Ibrox with less than two dozen games as a manager to his name. He has his own doubters amongst the support to win over but the backing from the board is unequivocal.

"Last week was a whirlwind and incredibly intense," Wilson said. "We met a number of candidates who were all excellent candidates, and we are thankful for them.

"However, we know Michael very well as a person and coach and we are excited. I am excited because I see the look in the players’ faces and I can see them working hard every day and I can see them working with an identity I know Michael wants to work towards which is absolutely aligned to where the club wants to go."