André Villas-Boas has laid bare the depth of his frustration over Gareth Bale's world record transfer to Real Madrid, accusing the player of acting unprofessionally and suggesting that he should be fined for missing training on Tuesday and Wednesday.

The Tottenham Hotspur manager is keen to look forward, as he admitted that Bale's tortuous move to the Bernabéu would be completed before the transfer deadline on Monday night and he has agreed a deal to sign the Roma forward Erik Lamela, who will cost an initial €30m, with a further €5m due in add-ons.

Lamela becomes Tottenham's third club record signing of the summer and he takes Villas-Boas's overall spend to £89.6m. Tottenham have also been given permission by Ajax to discuss personal terms with the attacking midfielder Christian Eriksen while they have an £8m deal in place for the Steaua Bucharest centre-half Vlad Chiriches.

But as Villas-Boas finally broke his silence over the Bale saga, he hit out at the player and the behaviour of Real. Bale has not trained fully or played since the middle of July as the transfer has dragged; the official reason for his absence has been a couple of minor injuries. He has not attended any of Tottenham's matches so far this season.

Bale felt his patience snap on Monday, when he was ordered to return to London after spending the bank holiday weekend in Spain, ahead of what Real thought would be his unveiling on Tuesday and he has now infuriated Villas-Boas by not reporting for training. The £86m transfer is expected to be announced on Monday, with Villas-Boas having said that only the fine-tuning over the contracts remained.

But the manager is unhappy at how his previously strong relationship with Bale has soured, and he spoke of how the move "could have happened in a different way," adding: "The fact that he hasn't turned up … I don't think it's the correct behaviour. But in the end, it's a position of pressure and a statement from the player or whatever that means. It's a position they chose to take. It's up to the club now to decide if it's a fineable offence.

"Is he on strike? No, I don't think he's on strike. Will he be in tomorrow? I don't know. I'm not really in control of the situation. I've left it up to the club to decide what they want to do. Until the transfer happens, the player is a Tottenham player. If there are orders for him to be here and he is not, I can only leave it to club officials to deal with it. It's up to the club to decide whether or not it's a breach of club rules. I've given my opinion on it. It's up to them to decide whether they act on it or not."

Villas-Boas offered his comment on Real's behaviour. He took issue with his counterpart, Carlo Ancelotti, for making remarks in public over Bale's transfer while, more recently, there has been anger at Tottenham over Real's accidental advertising of Bale shirts for online sale and the construction of a platform on the Bernabéu pitch for his official presentation.

"I showed my disappointment before and I think Carlo did extremely well because he didn't speak from that moment onwards," Villas-Boas said. "He should have not done it before but the fact is that it was reality and he didn't use any more arguments. They can do whatever they want – whether it's responsible or irresponsible, I don't care."

Villas-Boas has been placed in an unenviable position; forced to deflect questions about Bale throughout the summer, and without any public back-up from the chairman, Daniel Levy, or the technical director, Franco Baldini. Villas-Boas hinted at his exasperation when he was asked about the supposed bids from rival clubs for Bale.

"It's not up to me to confirm that," Villas-Boas said. "The chairman would be in the ideal position. Obviously, he doesn't sit in this chair to speak to you, very often, or never."

This was Villas-Boas letting off steam but he may take comfort from the club's continued efforts to strengthen the squad. Roma confirmed on their official website that the deal for Lamela was done while Tottenham's pursuit of Eriksen has gathered pace, even though there remained a disagreement over the fee. They have offered €8m; Ajax want €15m. The player has entered the final year of his contract. "Eriksen goes to talk with Tottenham," Marc Overmars, the Ajax director, said.

Tottenham have sold Clint Dempsey, Steven Caulker, Tom Huddlestone and Scott Parker for a combined £23.5m but their bank balance is set to swell with the Bale money. Villas-Boas said that the player had said his goodbyes, presumably at the end of last week.

"He saluted the players the other day, myself included," Villas-Boas said. "The two clubs are speaking – Tottenham and Real Madrid – to outline the final decisions or statements of contracts. It could happen very, very soon or it might not happen so soon, so I suppose it could go to the last days [of the window]. It's a dream move [for Bale]. Tottenham will accept most likely the biggest transfer in world football."