Hearts believe a change to the voting structure of the Scottish Premier League is crucial to "unlock the single biggest blocking mechanism towards progress that the game in Scotland faces".
Celtic chief executive Peter Lawwell described the actions of the 10 non-Old Firm clubs who met to discuss possible changes to the SPL as "divisive" and voiced his concerns, while denying his club was only acting in their own interests. Those clubs are keen to change the 11-1 voting structure, which favours Celtic and Rangers, to a 9-3 format.
A statement released on the Edinburgh club's official website, www.heartsfc.co.uk read: "The ultimate aim of every club in the SPL should be to implement change for the good of the game, its supporters, clubs, communities and the wider country as a whole.
It continued: "In order to achieve this aim it is crucial to unlock the single biggest blocking mechanism towards progress that the game in Scotland faces.
"That is why Hearts backs the proposal to amend the SPL voting structure to a more democratic system, one that is designed to be to the benefit of every SPL and indeed SFA (Scottish Football Association) member club and in the interests of the game as a whole at a time when positive change is vital.
"Every individual, club and organisation associated with the game has a responsibility to play its part in moving the game forward positively and Hearts takes its responsibility very seriously."
The next general meeting of the SPL is on April 12, where any issues surrounding change, including the possibility of a 14-team top tier, could be discussed.
Hearts believe the implementation of the proposed change could have wide-ranging benefits.
The statement added: "The resolution proposes a change that would allow for a more democratic voting structure and in turn create a spirit of true enterprise, commercialism and competition that every club can benefit from and can lead to a reinvigoration of the game in Scotland.
"A positive change, as proposed, will greatly increase the chances of creating an improved financially secure Scottish league structure that is supportive and progressive and allows every club to realise its own ambitions within a vibrant sporting and commercial environment."