The linear transform model is a common and widespread assumption used in the interpretation of fMRI studies. However, some scientists suggest reasons exist to remain sceptical. Heeger and Ress, in a review of fMRI and its relation to neuronal activity, argue that it is a reasonable and useful approximation for local neural activity "for some recording sites, in some brain areas, using certain experimental protocols", but it is not under other circumstances.1
Heeger, D.J. & Ress, D. (February 2002). What does fMRI tell us about Neuronal Activity?, Nature Reviews, Volume 3, 142-151. ↩