The 25-year-old admits die Roten have not reached their full potential under Pep Guardiola yet and also hopes to make a good start in the Champions League on Tuesday
Bayern secured a 2-0 victory against Hannover on Saturday to record their fourth victory out of five in the Bundesliga this season but, that did not prevent Sammer from slamming the players' effort.
Boateng admits die Roten have not reached the heights that saw them grab an unprecedented German treble under Jupp Heynckes last season.
"I think he’s right [to criticise]," Boateng told the club's official website. "Matthias Sammer doesn't say anything that isn't of value.
"I think the team has to accept the criticism, because we have a lot of games and need to concentrate on those."
Bayern begin the defence of their Champions League crown on Tuesday against CSKA Moscow.
The German champions are in Group D alongside CSKA, Manchester City and Viktoria Plzen but the 25-year-old says it is far too early to be talking about retaining their title and, in the process, becoming the first club to do so.
"As always, we want to go as far as we can in the competition. It’s pivotal for us to make a good start," he added.
"We would of course love to be the first team to achieve it. However, we’re at the start of the season and can't afford to think that far yet.
"We take each game as it comes. At the moment it’s important to make a good start to the group phase."