Belgium international Lukaku has been quoted as saying that he and other players approached manager Martinez to play a more direct style at Goodison Park, as opposed to the possession football that the Spaniard normally asks his team to play.
The move appeared to pay dividends as Lukaku ended a six-match run without a goal by scoring an injury-time leveller in Everton's 1-1 FA Cup draw with West Ham on Tuesday.
When questioned about Lukaku's comments on Thursday, though, Martinez stated that he is always communicating with his players in a bid to find the best tactical solutions for his side.
"I'm always talking with the players and we try to prepare from game to game," he said. "We share a lot of information, but it's [Lukaku's comments] come out in a way where it seems like it was a one-off meeting and that we'd never spoken before.
"It was our normal approach. We need to use players in a specific way from game to game, to get a performance.
"I thought against West Ham, Rom had a really good performance, I thought we used him well, his pace and power were back to his best, he was a threat for us, but it was nothing we did different to how we played normally.
"[And it is] not just Rom, we need to remember we're in a position that every player can have a real impact and it's using certain players in certain games and those could be tactical adjustments or how you use your attacking play.
"In general it's about utilising our strengths against teams we are facing. It's something we have done a lot, we're a flexible team in that respect, it's a strength of ours."
Martinez, who confirmed that centre-back Sylvain Distin is set to miss Saturday's Premier League clash with Manchester City with a groin injury, also stated that he is no rush to sign a goalkeeper in the January transfer window.
Everton are short of options between the posts as regular number one Tim Howard remains absent with a calf complaint.
"Tim Howard being out is an area we need to keep an eye on," he added.
"We'll keep working behind the scenes, if we find the right goalkeeper we'll act quick, if not we'll keep waiting.
"I always say January is not a window for solutions, it's a window of opportunities."
