COVID-19 has brought challenges for businesses; however, it has created opportunities for many others. For example, tourism and travel industries, including airlines', are heavily affected by the Covid, and many of them were forced to restructure their operations. Some of them had to shut down operations permanently. On the other hand, many businesses had strategically used the situation in their favour and reaped the gains. Required: Choose two companies, one from being successful and another from being struggling during Covid, and write a report addressing the followings: 2. Critically evaluate their strategies and explains how strategic management accounting could contribute to achieving (or not) its goals and objectives. whniques that these in manageme company's In an appendix to the report (not exceeding 500 words), provide a group reflective statement that summarizes individual group member's contribution, key challenges faced by individuals and the group in preparing the report, and the key learning experiences of individuals. THE TWO COMPANIES ARE AIR NEW ZEALAND AND XERO