Baydoun and Willett (1995, p. 72) identify a number of problems in testing the Hofstede–Gray theory. They emphasise that many accounting systems are imported from other countries with possibly different cultures. As they state: ‘Due to the interference in what would otherwise have been the natural evolution of financial information requirements, there are no uncontaminated examples of modern accounting practices in developing countries.

Consequently great care has to be taken in using data from developing countries to draw inferences about relevance on the basis of the Hofstede–Gray framework.’ Explain Baydoun and Willett’s point of view. Do you believe that they are correct?