The Scot is convinced that weekend reports questioning his commitment were an attempt to move the focus away from a lack of signings - something he says is the reason behind their failure to build on last season's run to the play-off semi-finals.
"The diversion is pure and simple," Davies told BBC East Midlands Today.
"It's all about football, it's all about not moving the club forward and a lack of signings over the last number of transfer windows and now people are trying to re-focus on a different agenda.
"But the agenda is quite simple - a lack of funds and a lack of resources that we have got.
"The most important thing is the next window. The January transfer window is the only thing we should be focusing on because that will tell us exactly where we are going, but at the moment people are trying to change the agenda.
"A moan is only a moan when there are no facts and it cannot be backed up.
"The facts are simple; we haven't signed a player in 15 or 16 months and from the high points we did not build on what we had.
"The next window is very, very important. Over the next few weeks I will be presenting my list of players to David Pleat and the transfer acquisitions committee and I would like to think we would be making signings very early in January. That is all we should be focusing on."
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