After Mackay publicly expressed a desire to strengthen his squad in the January transfer window, Tan released a statement via chief executive Simon Lim in which he said he was "extremely upset" with the manager for having not consulted him.

Tan also explained that he had decided to sack former head of recruitment Iain Moody, a close ally of Mackay's, because he overspent by �15 million ($24 million, 18 million euros) during the last transfer window.

However, while Mackay expressed surprise at Tan's latest comments, he said he remained dedicated to the Cardiff cause.

"I will not resign from my post. I was surprised, obviously, but at the same time my job doesn't change," he said in an interview due to be broadcast on BBC Radio Wales later on Tuesday.

"It's a job only three-quarters done, as far as I'm concerned -- making Cardiff a sustainable Premier League team.

"I have a great group of players who are competing at this level and enjoying this level. The fans are enjoying being at this level and my duty is to make sure we continue to do that.

"It would be wrong of me to walk away from a job because the owner doesn't want to give me more money in January."

Promoted from the second-tier Championship last season, Cardiff are currently four points above the Premier League relegation zone in 15th place after 15 games of the campaign.

Tan has courted controversy during his Cardiff stewardship, notably changing the club's badge and colours to red from their traditional blue in 2012.