Bayern lost 4-2 at Bochum on Saturday, conceding all four goals in the first half to prompt media criticism of Nagelsmann’s attacking tactics.
“My philosophy, my approach, I’m not going to change that,” Bayern coach Nagelsmann told a news conference on Tuesday. “There’s a certain structure in our squad, even though there are some players missing.
“The funny thing about football is that these discussions only come up when you’re losing. In our win over RB Leipzig, we had one less defender than we did in the defeat to Bochum, but somehow everyone said we were too offensive against Bochum.
“In the end, it’s all about the way you play, not the system. I’m not going to change my approach based on what the media writes about us.”
Nagelsmann heaped praise on Salzburg sporting director Christoph Freund.
“He is an outstanding sporting director who has a keen eye for talent,” Nagelsmann said. “Red Bull will be aggressive in their approach to this game, and that’s a good thing.
“They have a very good team, with a lot of young talent. It would go against their DNA if they were defensive.”
The Austrian champions claimed a 1-0 victory over Sevilla in the final group game to progress to the Champions League last 16 for the first time.
Salzburg coach Matthias Jaissle said his side should draw confidence from the achievement, adding that midfielder Nicolas Seiwald could start against Bayern after overcoming a knee injury.
“The team here has achieved historic things. The boys should go into the game tomorrow with this hard-earned self-confidence,” Jaissle told reporters.
“Nicolas Seiwald is fortunately back, not yet at 100%, but certainly a possibility for tomorrow — even from the beginning.
“With Benjamin Sesko it is still very questionable, as well as with Zlatko Junuzovic, who is fortunately back in training after a long injury break. Luka Sucic is unfortunately still behind in training after his illness.”