Outline the principle strengths and weaknesses of accounting and business research.

Abstract:
This project/essay is broadly based on a research article “The management of accounting number: case study evidence from the ‘crash’ of an airline” by Ann Jorissen and David Otiey (2009 publishing date) and “Earnings quality in ex-post failed firms” by Juan Manuel Garcia Lara, Beatriz Garcia Osma and Evi Neophytou (December 2008 publishing date). Main body is mostly concentrated on the research methods used and the strengths and weaknesses of the two approaches and the methodologies used by the researchers in these empirical papers.
Introduction:

The empirical papers which I have chosen for “accounting and business research” have done research on an “airline company” {Case I} and “bankrupt firms” {Case II} and they have conducted several interview, used multi-theory method (upper-echelons, power-circulation & strategic choice) and sampling method & many models to justify there research respectively.
Research method:
Case I company:
The researchers had selected SA irgroup (former Swiss Air) as there case company to study process and mechanism triggering to manipulation of accounting numbers.
Case I data:
Interview of different ex-employees was conducted and different categories of archival data were used by researchers like:
i. Bonus and stock option plan SA ir-Executives – 1997-2000;
ii. Bonus and stock option plan Sabena – Executives – 1999-2000: etc was used.
Case II company:
The researchers selected a junk of companies of UK by sampling method which had gone bankrupt and had data available in FAME entering bankruptcy 1998-2204 or continuing firms which had full data available in FAME 1995-2004.
Case II data:
The data used by researchers was taken from the FAME.
Method used: