There is a feeling that City might be better served in their Premier League title defence by being out of Europe altogether now, but Mancini has disputed that.
The Italian also insists the upcoming derby has not clouded his thinking for the Dortmund game.
Mancini said: "We are a good team. We are a good club. We want to play well tomorrow and try to win. We have brought here all the players that are available. The other players that stay at home are injured.
"The players that are here will do everything to win this game.
"It will be difficult because I think in this moment Borussia are one of the best teams in Europe."
Mancini knows the difficulties the Europa League can pose after his side also dropped into the second-tier competition last season.
But after being handed a tough Champions League group this season - with Real Madrid and Ajax making up the quartet - he is aware that progress could improve City's UEFA coefficient and help earn a better draw next time.
He said: "It could be difficult because in the Europa League you play Thursdays and you don't have a lot of days to recover for the Premier League, but we need to try to stay in the Europa League."
City have failed to win any of their first five Group D matches and are bottom of the pool with just three points.
To qualify for the Europa League and leapfrog Ajax they need to beat group winners Dortmund and hope Real Madrid, also through to the last 16, prevent the Dutch side winning in the Spanish capital.
City began the competition with much higher hopes and, given their resources, outside expectations were also greater but Mancini insists he is not embarrassed by the situation.
He said: "Embarrassment for what, I don't know, but we are disappointed because we wanted to go to the second stage this year.
"I think in football you need to learn. If there are other teams that play better than you and deserve to go through, we should accept this.
"If we didn't play well, Borussia and Real Madrid played better than us - we should accept this and we will try better next year."
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