The Bluebirds have endured a frustrating summer window so far, with Andreas Cornelius' club record signing the only piece of business to have been concluded.
Efforts have been made to land the likes of Victor Wanyama and Tom Ince, but the Premier League new boys have been unable to get deals over the line.
Mackay insists he is not overly concerned by the lack of activity in south Wales, despite the new season drawing ever closer, and claims he will continue to work hard on getting quality rather than quantity through the arrivals door.
He told Wales Online: "It's not any different from last August or last January as far as I'm concerned.
"People want everyone signed immediately, but we all know within football that does not automatically happen.
"It takes time to bring in players. You invariably find you are in competition for them.
"Sometimes prices just become too high for a player you might be interested in."
Mackay continues to give little away when it comes to players he may be targeting and insists he will not allow endless rounds of speculation to become a distraction.
He added: "I know there are plenty of people out there who, for whatever reasons, want to throw in the names of players who have nothing at all to do with this football club.
"I understand why people want to talk about players and discuss them.
"I know people want ten players signed yesterday. I get all the excitement of that, but I'm the person actually charged with making the best decisions for this football club.
"I've done that for two years. I've recruited over 30 players and the way I'm doing it is not going to change now. We will bring good players into this club and sometimes that takes time. It's up to me to manage all that."