It was announced on Tuesday that five SPFL Member Clubs – Hearts and Hibs, as well as Aberdeen, Dundee and Dundee United – had commissioned Deloitte to undertake a strategic and holistic review of the SPFL.
The primary focus of the review is to identify ways in which the league body and clubs can unlock “significant additional revenues”.
McKinlay has explained that the aim of the process, which will last an initial six months, is not to make the big clubs and their shareholders more money but to improve Scottish football as a whole and benefit fans.
“The commercial side is one of the main drivers of it,” he told STV. “Are we getting the best deals from a broadcasting perspective? Are we getting the best deals from a commercial sponsorship?
“But money drives all the other things that we want. We should be able to give the fans a better experience, we should be able to improve our grounds and improve the digital experience from fans.
“We should be able to have a better product on the pitch, which obviously fans want as well.
“Ultimately, certainly from our point of view, it’s not money to give to our shareholders, it’s money to improve the clubs. But it’s money to improve all the clubs.
"There’s no suggestion here about redistributing wealth. It’s about bringing money in and growing the pie so that everyone can get a bigger share of that pie.”