League Managers' Association chief executive Richard Bevan has responded to Cardiff City's criticism of former boss Malky Mackay's transfer policies.

Bluebirds chief executive Simon Lim blamed the "imprudent and careless management" for the Premier League club's £8.5m loss from the summer signing of Andreas Cornelius.

A statement from Bevan said: "It is most unfortunate that Mr Lim has chosen to speak out in this way. Mr Lim is aware that there is a legal process under way between Malky Mackay and Cardiff City and it is both inappropriate and unprofessional for either party to be making public statements of this nature at this time.

"Given that Mr Lim has spoken out against Malky Mackay in relation to the acquisition of a player, however, it is only right that the record is put straight on the following two key issues. This is the same Mr Lim to whom, under the specific and express terms of Malky Mackay's contract of employment with Cardiff City, Malky was obliged to report in respect of all matters pertaining to the transfer of players. This is the same Mr Lim who, when being asked more than once, upon dismissing Malky Mackay, why he was dismissing him, said that he did not know the reason.

"All football 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 CEO and board, essentially the Chief Executive on the board's behalf - deals with all financial arrangements to finalise any signings."

Malky was sacked by the club on December 27 and was later replaced by Ole Gunnar Solskjaer.