Mancini criticised Rooney for holding two fingers up to ref Chris Foy, to indicate Kompany's challenge on Nani was two-footed and therefore worthy of a straight red card, which the official produced.
But Rooney, speaking to Italian newspaper La Republica, said: "It's a question of points of view. He claimed that I encouraged the referee to send off Kompany with a gesture.
"If it were like that, every player who makes that gesture after suffering a foul would direct the game in place of the referee and obviously it can't be like that.
"The fact it was a legitimate sending-off was confirmed by the four-match suspension and the rejection of the appeal."