Napoli president Aurelio de Laurentiis cannot guarantee coach Walter Mazzarri will stay.
Mazzarri's contract expires in June.
De Laurentiis said: “There is a loyal relationship and friendship with Mazzarri. My intention is to continuously improve the team year after year with the right signings.
“There is action to be taken and a lot of work necessary to end this season well and be best prepared for the next one.
“My plan is to lay important foundations for the future and give a competitive squad to Mazzarri or any other potential tactician.
“Walter’s future will be decided in a moment of tranquillity and we’ll discuss everything with him in a calm fashion.”