Iran have begun their 2014 Fifa World Cup qualifying campaign in fine fashion under Queiroz, claiming seven points from their opening three games in the third round.
Nekounam, who skippered Team Melli in their 6-0 rout of Bahrain in their last qualifier, told Fifa.com the Portuguese's approach has been refreshing for the squad.
"Before we used to focus more on defending, but Queiroz wants us to attack more," he said.
"He believes attacking is Iran’s main strength, and that we can win more matches that way. He wants us to get into the box a bit more."
Iran have scored 10 goals in their three third round qualifiers and could have more attacking options with reports Queiroz could invite Europe-based pair Ashkan Dejagah and Reza Ghoochannejhad to join the squad in the near future.
Meanwhile, the Football Federation of Iranian (FFIRI) have agreed to a deal with the Italian Football Federation (IFF) for the two nations to play a friendly in 2013, according to Fars News Agency.
Earlier this year, FFIRI head Ali Kaffashian signed several Memoranda of Understanding with the IFF.