Begiristain enjoyed substantial success with such a style when in an equivalent role at the Nou Camp.
Mancini claims this is not something he has discussed with Begiristain, who took up his post at City last autumn.
The Italian said: "I don't know. I speak with Txiki every day and he never told me this. We have the same thoughts about football.
"I don't think it is more important to play 4-3-3, 4-4-2 or 4-1-5, it is more important to have good players."
Mancini is a huge admirer of Barcelona but does not think it is that easy to copy them.
He said: "Everyone wants to play like Barca, but Barca is one, like Real Madrid or AC Milan.
"It is impossible to play like Barca but I think that you can win also if you play a different style."
Mancini claims he does not have any differences with Begiristain over footballing philosophy.
He added: "We are agreed about everything because we think the same. About football we are the same, we don't have differences."
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