Coordinating a software project across distances is challenging. Even without geographical and time zone distances, other distances within a project can cause communication gaps. For example, organisational and cognitive distances between product owners and development-near roles such as developers and testers can lead to weak alignment of the software and the business requirements. Applying good software development practices, known to enhance alignment, can alleviate these challenges. We present a theoretical model called the Gap Model of how alignment practices affect different types of distances. This model has been inductively generated from empirical data. We also present an initial version of a theory based on this model that explains, at a general level, how practices affect communication within a project by impacting distances between people, activities and artefacts. The presented results provide a basis for further research and can be used by software organisations to improve on software practice.