In this paper we discuss, on the basis of system theory, the rigour-relevance gap in management research and the proposal to overcome it. From a system theory perspective, social systems are self-referential or autopoietic, which means that communication elements of one system, such as science, cannot be authentically integrated into communication of other systems, such as the system of a business organization. Social systems can only irritateprovoke -each other, i.e. alter conditions in such a way that other systems are forced to respond. Because of the differences between management science and practice it is impossible to assess relevance of research output within the system of science. On the basis of our analysis we show that neither action research nor Mode 2 research nor recent approaches to collaborative research can succeed in producing research that is rigorous as well as relevant. Researchers and practitioners cannot collaboratively produce research, they can only irritate each other. However, sometimes irritations or provocations turn out inspiring.

Collaborative research is seen as a promising approach for bridging the rigor-relevance gap. In this essay, the authors criticize that the proponents of this approach tend to downplay communication difficulties between practitioners and researchers. The authors apply psycholinguistic concepts of layperson–expert communication and system theory to demonstrate that it is extremely difficult to integrate knowledge that has been generated in the different contexts of science and practice. The authors argue that collaborative approaches like action research, consulting, or executive training are more effective than collaborative research in ridging the rigor-relevance gap. A critical review of reports on collaborative research projects discloses some evidence in support of their assumptions. We conclude by encouraging researchers and practitioners to inspire each other through different forms of collaboration. However, we argue that attempts to turn managers into coresearchers with the special responsibility for making sure that rigor is complemented by relevance are overvalued in the academic discourse.

This rejoinder ties in with a Point-Counterpoint debate on the rigour-relevance gap which was published in the May 2009 issue of JMS. Responding to our critics we advance four arguments: (1) Only practitioners, not management scholars, can ultimately assess relevance of research by applying solutions derived from research results. (2) Collaborative management research whose output, in the publishing process, has to pass reviews in which criteria of rigour dominate does not necessarily generate research of higher relevance. (3) The 'body of scientific evidence' which our critics refer to contains an abundance of contradicting findings and recommendations and is therefore not of much help for practitioners. (4) Since the academic management journals and the ranking systems are controlling management research, a change towards epistemologies that foster relevance of research, as envisaged by our critics, is not very likely.

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The paper provides an empirical analysis of the macroeconomic factors that enhance revenue gap in South Africa using the multivariate cointegration techniques for the period 1965 to 2012. The results from the cointegration analysis indicate that the revenue gap in South Africa is negatively associated with the level of imports while positively related to external debt and underground economy. The former finding is consistent with the notion that imports are subjected to more taxation than domestic activities because of certain features of international trade that tend to make tax evasion difficult. On the other hand, the positive relationship between external debt and tax gap shows that the South African government relies upon external debt to finance its budget deficit resulting from missing revenues. Furthermore, the observed negative effect of the post-apartheid dummy confirms that the tax policy reforms that South Africa introduced following the liberation in 1994 have led to a reduction in missing revenues. The results from the Granger causality test also show that there is a unidirectional causality running from imports and underground economy to revenue gap, while revenue gap on the other hand is found to Granger-cause national income and external debt in South Africa.