Cardiff released a statement today calling for Bevan to step down after the LMA described alleged racist, sexist and homophobic text messages sent by the Scotsman as "friendly text message banter".
Mackay is alleged to have made the offensive remarks during text conversations with former Cardiff head of recruitment Iain Moody, who has since resigned from his role as Crystal Palace sporting director.
In an interview with Sky Sports News, when asked if Bevan should resign, Mackay said: "No, I don't. I absolutely don't.
"As I said I think that if you ask every manager in this country, the overwhelming work that Richard Bevan and the LMA have done for the country in terms of different organisations in grassroots football and management coaches, then I think you'll find that he's been someone that has made a lot of good decisions and done a lot of good work."
The Football Association is currently investigating 10,000 text messages detailed in a dossier, which was reportedly sent to the governing body by Tan.