Poland coach Leo Beenhakker was furious with English referee Howard Webb's decision to award Austria a late penalty that gave the hosts a 1-1 draw.
Poland were leading until the 93rd minute when Ivica Vastic scored from the spot after Mariusz Lewandowski was penalised for holding Sebastian Prodl.
"Maybe he wants to show he is a big boy and has the guts to do it, I don't know," said the veteran coach.
Poland can make the last eight but need to beat already-qualified Croatia.
Roger Guerreiro netted in the first half as Poland looked comfortable but Beenhakker believes that Webb's late decision, after Lewandowski defended a free-kick by holding Prodl's shirt, was incorrect - and has effectively knocked Poland out of Euro 2008.
"I've never had a problem in 43 years of being in football but this is something I cannot understand.
"It's impossible to accept but I am working on it," he said.
"I'm very satisfied with the boys, I have no complaints about the boys.
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"We don't have it in our own hands any more and the conclusion is we are out of the tournament."
Beenhakker, who has coached Ajax and Real Madrid, also claimed the draw hurt more than the defeat by Germany in their Group B opener.
"If you lose a game because they score two and you don't it's different and tough but you accept it," he said.
"Sometimes you don't get what you deserve. This hurts much more than the first match.
"It was the only situation to survive in the tournament. Austria is excited about the result."
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