“…In addition to providing a useful classificatory tool to organize diagnoses of why the research-practice gap may prevail, diffusion theory also offers a means to locate solutions advanced in the relevance literature to bridge the gap. For example, the discovery barrier has been argued to be surmountable by clarifying what it is a particular study is trying to accomplish, and the value it can add to practitioners (Nicolai and Seidl, 2010;Shapiro et al, 2007;Bennis and O'Toole, 2005;Trahan and Gitman, 1995); the barrier of translation may be similarly scaled by tailoring the message of a research study to the target audience in terms that are "user-friendly" (Bartunek and Rynes, 2010;Kieser and Leiner, 2009;Keefer and Stone, 2009;Bazerman, 2005;Kelemen and Bansal, 2002); Dissemination can be more effectively achieved by selecting and using existing or new media and distribution channels that are accessible to practitioners (Bansal et al, 2012;van Helden et al, 2012;Brennan, 2008;Pettigrew, 2005); and, negotiation of the barrier of change has been contended to be achievable by research proposing new techniques that meet emerging needs and opportunities facing practitioners, evaluating the effectiveness of existing techniques and approaches used by practitioners, and directing more attention to identifying the conditions necessary for the successful implementation of management accounting techniques (van Helden and Northcott, 2010).…”