Dundee United and St Johnstone have been named among the clubs who opposed league reconstruction for next season.
The outcome of Friday’s meeting involving the 12 Premiership sides and Championship winners United was a blow to Dundee and managing director John Nelms, who led the push for a revamp during the club’s SPFL ballot stalemate last month.
The BBC claims the Tangerines and Saints – along with Aberdeen, Hibs, St Mirren and Ross County – were against changing the current setup for the 2020/21 campaign.
The proposals required the backing of nine top-flight teams.
In the wake of the Dark Blues’ crucial voting U-turn, the SPFL created a 15-strong team led by Hearts chief Ann Budge and Hamilton counterpart Les Gray to discuss reconstruction.
The changes could have prevented Partick Thistle, Stranraer and the Jambos – on the verge of relegation from the top tier – going down.
But the demotion of the Jags and the Blues to Leagues One and Two respectively was confirmed as talks collapsed.
This weekend Budge accused her Premiership counterparts of ‘appalling disrespect’ over their outright dismissal of her task force’s plan to restructure the Scottish football pyramid.
The Tynecastle owner has threatened to join chiefs of other affected clubs in taking further action if a cancellation of the top-flight season is announced.
In a lengthy statement Budge said: “No matter what the task force was able to agree, it was always going to fail if the Premiership would not agree to enlarge the top tier.
“It was made very clear that a number of clubs were not prepared to do so and nor were they prepared or interested in discussing the matter further.
“I intimated at the start of the meeting that I had prepared a paper, which I planned to send to them following the meeting, which outlined my arguments in writing as to why they should agree to expand the league.
“They were determined, however, to take a vote as they didn’t want this topic to carry forward to the next meeting.
“This is so appallingly disrespectful to everyone on the task force.”
Friday’s development denied non-league champions Kelty Hearts and Brora Rangers a chance at promotion, with both clubs critical of the SPFL this weekend.
Thistle have already issued an angry response, claiming to have been “forgotten, ignored and patronised” by the Hampden hierarchy.
Budge added: “While the Premiership has not yet been called, should it be so, with Hearts expelled as a result, we will be taking further advice on what options are open to us and to other clubs in the same position, to formally challenge this outcome.”
Last month Dundee United joint-owner Scott Ogren said the top-flight new boys would prefer to be in a 12-team division next season.
The American, on the Tannadice board along with his chairman father Mark, told the Dode Fox Podcast: “We prefer 12 teams but just being there is the most important.
“It is not purely financial. We want more games against the top teams.
“That is not just for financial reasons but also from a sporting experience.”