Martinez, as usual in cup competitions, rested several of his first-team players for the first match with the Cherries at the DW Stadium, which finished 1-1.
Since his arrival in the summer of 2009 Martinez has progressed past the fourth round of any knockout competition just once, with the Latics going on to lose to Arsenal in the quarter-finals of the 2010-11 League Cup.
Martinez is unrepentant about his policy, saying: "In my eyes they are strong players or they wouldn't be with us.
"It is all good for me to say I want to look at the youth, give opportunities to the young players and create a path to the develop the youngsters if I am not going to be brave enough to give them opportunities.
"I want to create something special at the football club where we can develop our youngsters.
"In the last game against Bournemouth we saw the debut of Roman Golobart, who has been on a three-year programme.
"He was sent on loan to Inverness in the Scottish Premier League and he has come back stronger - there are some youngsters that deserve that opportunity.
"If we don't win, I will take that responsibility but I will never be shy of giving youngsters opportunities and making sure that we are producing our own players.
"I think it is important you share the demands and progressing in the cup is as important as winning football games.
"Sometimes it can be unfair to put a youngster out in the Premier League when they are not ready because the gap between U21 football and the first team is huge.
"Sometime having a competition in between, which is vital to win because we want to win in every competition, is something that as a club and a manager we need to be brave enough to give youngsters opportunities."