The Teessiders would mathematically assure their place in next season's npower Championship with victory at Burnley on Tuesday night, but have based their whole financial model on a return to the Barclays Premier League by the end of the current campaign.
Gibson told the Evening Gazette: "When the season is over, there will be an inquest.
"We will look at where we have gone wrong and where we have gone right and people will be held responsible.
"We will look at what we need to do to move forward. The team will continue to be resourced, but there will definitely be major changes at this club.
"We are not saying what we will do, but we will look at the squad. It doesn't matter if we pay £1 for a player or £10million. What matters is that we bring in the right ones."
Source: PA
