The Mail on Sunday says chief executive Ferran Soriano and sporting director Txiki Begiristain, who held similar posts at the Nou Camp before moving to England this season, have prioritised building up City's academy to try to emulate Barcelona's famous La Masia.
But Mancini is fuming because he feels the benefits will not be seen during his five-year contract. He believes signing players in their early teens is a wasted investment because the quality of City's junior coaching is inferior to that of Barcelona.
He fears the financial outlay on the academy will stop him signing up Europe's best teenagers who he can push into the first team within two seasons.
The difference in strategy is causing friction, with Mancini aware Begiristain wants all City teams eventually to play the tiki-taka style favoured by Barcelona. Mancini prefers to play a 4-2-3-1 and is sticking to his guns.