Former Cardiff City manager Malky Mackay's failure to play club-record £7.6m signing Andreas Cornelius more often was a major factor in his sacking, according to reports.
Despite parting company with the Scot a month ago, replacing him with Molde manager Ole Gunnar Solskjaer, chairman Vincent Tan is still furious after the financial burden of signing Cornelius came to light.
Cardiff paid a club-record £7.6m to Danish champions FC Copenhagen, which could increase to £10.9m based on appearances.
According to the Mirror, there was also a considerable £1.5m signing-on fee for the 20-year-old as well as a five-year contract valued at over £11m.
A source close to Tan divulged: "Mackay was instructed to go out and buy a Bentley. He got the funds to get some top quality international players but Mr Tan feels Mackay bought a Toyota instead."
The Malaysian is unhappy with the £10m, potentially rising to £15m, spent on Sevilla midfielder Gary Medel and the £2m he parted with for Derby County defender John Brayford who is yet to start for the Bluebirds in the Premier League.
However Richard Bevan, chief executive of the LMA, took to defending Mackay.
He said: "All clubs at the elite level have systems in place for corporate governance, Cardiff City is no exception. A manager, even in the Premier League, does not go out and sign players.
"All recommendations go to his board -essentially the Chief Executive, on the board’s behalf, deals with all financial arrangements to finalise any signings."
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