The Goodison Park club have endured an indifferent Premier League season – currently lying in 11th place – and Martinez has been criticised for continuing to encourage his side to play out from the back.
But the Spaniard told the Liverpool Echo: “The people who say that I am tactically not flexible are people who do not follow my work.
“I have been innovative at every football club I have been at with my tactics,??my shape and my approach.
“I am not someone who needs to defend myself but if you follow my work then I??am probably one of the most flexible managers tactically that you could work??with.
“In certain games we played with two strikers. On Saturday we had Aaron Lennon??really high up the pitch and James McCarthy had freedom.
“Every game is different. Southampton have a very strong back six that needs??to be broken in different ways.
“We don’t play the same way twice, but it is not for me to go openly and??publicly and tell everyone what we have done.”
Everton, who have won their last three games in a row, travel to Wales to face Swansea on Saturday.