NBA commissioner Adam Silver does not believe teams deliberately try to lose amid Philadelphia 76ers' much publicised struggles.
The 76ers are the worst team in the NBA this season with a 2-23 win-loss record.
Brett Brown's Sixers have lost five straight games after Friday's 109-91 defeat to the Charlotte Hornets and many believe the Philadelphia franchise is purposely tanking in order to improve their chances in draft lottery.
While Silver understands the perception of tanking he does not feel the Sixers are setting out to lose games of basketball.
"I absolutely don't think any team is trying to lose," Silver said on ESPN programme Outside the Lines.
"No player is going out there to lose. In terms of management, I think there's an absolute legitimate rebuilding process that goes on. It's so hard to win in this league and it's so complex.
"I think what's happened in the case of Philadelphia - their strategy has been reduced into a tweet. This notion 'be bad to be good.' ... When it gets reduced into a headline, I understand the reaction."
Silver added: "When you sit down with [Sixers general manager] Sam Hinkie, when they lay out the strategy, when you hear about other avenues they've tried, obviously the Andrew Bynum trade -remember he was only 24 at the time and considered possibly the next great center in the league - obviously a trade that went very bad and they lost a lot of assets as a result, and it was a huge setback.
"You've got to get into the specifics of every situation, because even in the case of Philadelphia, drafting Joel Embiid who is number three now, they took a player who they knew was injured and was going to be unlikely to contribute on the court this year.
"Are we all ready declare that that was a mistake? He may turn out to be the great player of his generation. Two years from now people are going to be saying that was a master stroke that they took him.
"I would just say that I would only encourage people to get into the complexity of the situation, and when it gets reduced into a headline, I understand the reaction."