sql server 2014 unable to connect with Microsoft account or sa
The following steps should allow you to create a new sysadmin account, you can then connect using the new account and update the sa password as required.


Log in to Windows as a local administrator (must be local admin, not just domain admin, on the machine hosting SQL Server).
Stop the SQL Server Windows service.
Open command prompt (cmd.exe) as an administrator and run the SQL Server exe with the -m flag (minimal config). Leave this running. (For named instances use -s {instancename}, see https://technet.microsoft.com/en-us/library/aa178031)

C:\Program Files\Microsoft SQL Server\MSSQL11.MSSQLSERVER\MSSQL\Binn\sqlservr.exe -m
Open another command prompt window as an administrator.
Run SqlCmd.exe and connect to the instance.

sqlcmd -s localhost\sqlexpress
Create a user and assign to the sysadmin role.

create login new_admin with password='new_password';
go

sp_addsrvrolemember new_admin, 'SYSADMIN';
go
Exit sqlcmd using ctrl + c and close the command prompt.
On the other command prompt (where you started sqlservr.exe) press ctrl + c and then Y to stop SQL Server. Restart the SQL Server Windows service.


You should be able to log in using the new username and password. 

Edit: If you have difficulties connecting once the server is started in minimal config mode you may need to stop other services to prevent anything opening a connection, particularly SSRS/SSIS etc. if they're running as local administrators.