The first thing to say is that it's sad to see a famous Scottish football club like Dunfermline in such parlous circumstances (debts allegedly in excess of £8 million). I wish them well in extricating themselves from their financial problems. The fact that they got themselves into this situation through spending beyond their means is a salutary lesson for other clubs, but should not detract from wishing them a speedy recovery.
This week is the crunch for them. If they don't put themselves into administration by Tuesday, they will be liquidated, via a winding up order from HMRC.
If they are liquidated, my understanding is their results for the season are declared null and void. Among the immediate implications of this would be a change in the title race, with Morton gaining 2 points on Partick, but Thistle having a game more to play. For Accies, it's a positive situation, as we have only taken 1 league point from Dunfermline this season (despite a great cup win at East End Park), while all the teams below us have taken at least 3 - we'd gain 2 points on both Cowdenbeath and Dumbarton, and 3 on Airdrie (our position relative to Raith would not change, as they, like us, have taken 1 point from Dunfermline).
If Dunfermline go into administration, it will be interesting to see how the SFL act. Contrary to popular belief, there is no standing points penalty for going into administration in the SFL (unlike the SPL). There is also no precedent for penalising any club for a first instance of administration - Dundee's 25 point penalty two seasons ago was for a second period of administration. But Dunfermline are only 9 points above Accies in the table (and we have 2 games in hand), so a penalty of 10 points or more would see them fall below us. Dunfermline are 14 points ahead of Dumbarton in the play-off place (and Dumbarton have 2 games in hand), so the threat of relegation would be real.
As Accies stand to gain in either scenario, it seems appropriate to express the genuine hope that Dunfermline are able to fulfil their next scheduled home fixture, on Wednesday against Falkirk, see out the season, and overcome their current problems. I hope they will also learn from prudent financial management models like that put in place by Accies over the past decade.