The 52-year-old was sent to the stands for raising his middle finger towards the Roma defender, but claims that the Argentine needlessly insulted him.
Rossi admitted that his reaction overstepped the mark, but said that Burdisso is in no place to teach people how to behave.
"I will not accept being insulted without reason," Rossi told Il Messaggero. "I was giving tactical indications to my players when Burdisso insulted me from a distance.
"How can a professional behave like this with a coach? I cannot stay calm when I am insulted. Looking back, I can say I went too far, but I did not have the strength to hold myself back.
"I respect everyone and I want to be respected. Why should I apologise? Burdisso can't give me lessons on how to behave. Someone who elbows and spits at players should just shut up."
Samp won the match 3-1.