The Latics had put in a solid performance against Stuart Gray's side up until the moment where Callum McManaman earned himself a reckless red card for a two footed lunge just nine minutes after coming on as substitute.
McManaman's actions left the Latics a man down and were the turning point that gave the advantage to Wednesday. Not long after Adthe Nuhiu headed home the winner for the Owls and leave the Latics three points adrift of safety at the wrong end of the table.
"We went down to ten men and that’s not easy to take,” Mackay explained to the club's official website. “After that, we were always climbing up hill and we lose the goal; we even have the one at the end where it hits the inside of the post and then there’s a scramble and we don’t manage to put it in so we need those little things to go for us at the moment.
“First-half we were very comfortable and second-half we were up until the sending off and even then we had two chances with James McClean and then the header as well.
“It’s these fine margins that are costing us at the moment and it’s something we’ve got to turn round.
“We’re playing well enough and I’m fully aware that we’ve got to turn that into chances and be more clinical in behind as well as cutting out silly mistakes and that’s something that we will keep demanding of the players.”
The Latics now have a week off league action to face rivals Bolton Wanderers in the FA Cup. With the news of Grant Holt's knee injury and Callum McManaman's continued ineffectiveness it is expected that Mackay will have dipped into the January transfer maket by the time the Latics return to league action on January 10th.